‫‪Samer Kantakji Business Solution Center‬‬
‫‪www.kantakji.org‬‬
‫ﺩﻭﺭ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﰲ ﺗﻄﻮﻳﺮ ﺃﺩﻭﺍﺕ ﺍﶈﺎﺳﺒﺔ‬
‫‪The Role of Islamic Civilization in Developing Accounting Tools‬‬
‫ﺍﻟﺪﻛﺘﻮﺭ ﺳﺎﻣﺮ ﻣﻈﻬﺮ ﻗﻨﻄﻘﺠﻲ‬
‫‪www.kantakji.org, [email protected]‬‬
‫ﻣﻠﺨﺺ ﺍﶈﺎﺿﺮﺓ‬
‫ﺗﺒﺰﻍ ﴰﺲ ﺍﳊﻀﺎﺭﺓ ﻋﻠﻰ ﺃﻣﺔ ﺇﺑﺎﻥ ﺷﺒﺎ‪‬ﺎ ﻭﺗﻮﻗﺪﻫﺎ‪ ،‬ﰒ ﺗﻄﻤﺌﻦ ﺇﱃ ﺇﳒﺎﺯﺍ‪‬ﺎ‪ ،‬ﻭﲣﻠﺪ‬
‫ﺇﱃ ﺍﻟﺮﺍﺣﺔ ﻭﺍﻟﺪﻋﺔ‪ ،‬ﻓﺘﺄﻓﻞ ﻋﻨﻬﺎ ﴰﺲ ﺍﳊﻀﺎﺭﺓ ﻟﺘﺸﺮﻕ ﻋﻠﻰ ﺃﻣﺔ ﺃﻛﺜﺮ ﺷﺒﺎﺑﺎ ﻭﺍﺳﺘﻌﺪﺍﺩﺍ‬
‫ﻟﻺﺑﺪﺍﻉ ‪‬ﻭﹶﺗ‪‬ﻠْﻚﹶ ﺍﻟْﺄَﻳﱠﺎﻡ‪ُ� ‬ﺪﹶﺍﻭِﻟُﻬﹶﺎ ﺑﹶﻴ‪‬ﻦﹶ ﺍﻟﻨﱠﺎﺱِ )‪](١٤٠‬ﺳﻮﺭﺓ ﺁﻝ ﻋﻤﺮﺍﻥ[‪.‬‬
‫ﻟﻘﺪ ﺃﺣﺎﻃﺖ ﺍﻟﺸﺮﻳﻌﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺑﺎﶈﺎﺳﺒﺔ ﻭﺃﺭﺳﺖ ﳍﺎ ﻓﻜﺮﺍ ﺧﺼﺒﺎ ﻃﺒﻘﻪ ﺍﻟﻨﺎﺱ‬
‫ﺧﻼﻝ ﺃﺭﺑﻌﺔ ﻋﺸﺮ ﻗﺮﻧﺎ ﻭﻧﻴ‪‬ﻒ ﲢﺖ ﻋﻨﺎﻭﻳﻦ ﻣﺸﺎ‪‬ﺔ ﻛﻜﺘﺎﺑﺔ ﺍﻷﻣﻮﺍﻝ ﻭﻋﻠﻢ ﺍﻟﻜﺴﺐ ﻭﻣﺎ ﺇﱃ‬
‫ﺫﻟﻚ‪ .‬ﻭﺇﺫﺍ ﻛﻨﺎ ﻻ ﻧﺘﺼﻮﺭ ﳏﻼ ﲡﺎﺭﻳﺎ ﺻﻐﲑﺍ ﻛﺎﻥ ﺃﻭ ﻛﺒﲑﺍ ﺃﻥ ﻳﺴﲑ ﺑﻨﺠﺎﺡ ﺩﻭﻥ ﻧﻈﺎﻡ‬
‫ﳏﺎﺳﱯ‪ ،‬ﻓﻬﻞ ﻟﻨﺎ ﺃﻥ ﻧﺘﺼﻮﺭ ﺩﻭﻟﺔ ﺳﺎﺩﺕ ﺍﻟﺪﻧﻴﺎ ﻷﻛﺜﺮ ﻣﻦ ﻋﺸﺮﺓ ﻗﺮﻭﻥ ﺻﺪﺭﺕ ﻟﻠﻌﺎﱂ ﻣﻌﺮﻓﺔ‬
‫ﻭﻋﻠﻮﻣﺎ ﰲ ﳐﺘﻠﻒ ﺍﳌﻴﺎﺩﻳﻦ ﻻ ﺯﺍﻟﺖ ﺗﺪﺭﺱ ﰲ ﺟﺎﻣﻌﺎﺕ ﺍﻟﻐﺮﺏ ﺣﱴ ﺍﻵﻥ ﻗﺪ ﻏﻔﻠﺖ ﻋﻦ‬
‫ﻭﺿﻊ ﺃﻭ ﺗﻄﻮﻳﺮ ﻧﻈﻤﺎ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﳏﺎﺳﺒﻴﺔ ﻷﻧﻈﻤﺘﻬﺎ؟‬
‫ﺳﻮﻑ ﻧﺘﻨﺎﻭﻝ ﰲ ﻫﺬﻩ ﺍﶈﺎﺿﺮﺓ ﺇﺳﻬﺎﻣﺎﺕ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﰲ ﺗﻄﻮﻳﺮ‪:‬‬
‫• ﺃﺩﻭﺍﺕ ﺍﻟﻜﺘﺎﺑﺔ ﺍﻟﱵ ﳛﺘﺎﺟﻬﺎ ﺍﶈﺎﺳﺐ‬
‫• ﺃﺩﻭﺍﺕ ﺍﳊﺴﺎﺏ ﺍﻟﱵ ﳛﺘﺎﺟﻬﺎ ﺍﶈﺎﺳﺐ‬
‫• ﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﺍﻟﱵ ﳛﺘﺎﺟﻬﺎ ﺍﶈﺎﺳﺐ‬
‫• ﺍﻟﻨﻘﻮﺩ ﻭﺳﻌﺮ ﺻﺮﻓﻬﺎ‬
‫• ﺍﻷﺳﻌﺎﺭ ﻭﺍﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﳍﺎ‬
‫ﻣﻘﺪﻣﺔ‬
‫ﺍﳊﻀﺎﺭﺓ ﻫﻲ ﺃﺭﻗﻰ ﻣﺎ ﻭﺻﻠﺖ ﺇﻟﻴﻪ ﺃﻣﺔ ﻣﻦ ﺍﻷﻣﻢ ﰲ ﻣﻌﺘﻘﺪﺍ‪‬ﺎ ﻭﻧﺸﺎﻃﺎ‪‬ﺎ ﺍﻟﻔﻜﺮﻳﺔ ﻭﺍﻟﻌﻘﻠﻴﺔ ﰲ‬
‫ﳐﺘﻠﻒ ﺍﻟﻨﻮﺍﺣﻲ‪ ،‬ﻓﺴﻠﻜﺖ ‪‬ﺎ ﺳﺒﻞ ﺍﳊﻴﺎﺓ ﻟﺘﺤﻘﻴﻖ ﺭﻓﺎﻫﻴﺔ ﺃﻓﺮﺍﺩﻫﺎ‪ .‬ﻭﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻫﻲ ﺍﳊﻀﺎﺭﺓ‬
‫‪ Page 1 of 14 ‬‬
‫‪www.kantakji.org‬‬
‫‪Samer Kantakji Business Solution Center‬‬
‫ﺍﻟﱵ ﺷﺎﺩﻫﺎ ﺍﳌﺴﻠﻤﻮﻥ ﻋﻠﻰ ﺃﺳﺲ ﺍﻟﺪﻳﻦ ﺍﻹﺳﻼﻣﻲ ﻭﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﱵ ﺍﺗﺴﻌﺖ ﻟﻜﻞ ﺃﻏﺮﺍﺿﻬﺎ ‪ ،‬ﲝﻴﺚ‬
‫ﺍﺳﺘﻔﺎﺩﻭﺍ ﻣﻦ ﺣﻀﺎﺭﺍﺕ ﺍﻷﻣﻢ ﺍﻷﺧﺮﻯ‪ ،‬ﻭﺍﻗﺘﺒﺴﻮﺍ ﻛﺜﲑﺍ ﻣﻦ ﻋﻠﻮﻣﻬﻢ ﲟﺎ ﻳﻨﺴﺠﻢ ﻣﻊ ﺷﺮﻳﻌﺔ ﺍﻹﺳﻼﻡ‬
‫ﺑﺎﻷﻣﺮ ﺑﺎﳌﻌﺮﻭﻑ ﻭﺍﻟﻨﻬﻲ ﻋﻦ ﺍﳌﻨﻜﺮ‪.‬‬
‫ﻟﻘﺪ ﺃﺳﻬﻤﺖ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﺇﺳﻬﺎﻣﺎ ﻛﺒﲑﺍ ﰲ ﺗﻄﻮﻳﺮ ﳐﺘﻠﻒ ﺍﻟﻌﻠﻮﻡ ﲝﻴﺚ ﴰﻠﺖ ﲨﻴﻊ‬
‫ﻧﻮﺍﺣﻲ ﺍﳊﻴﺎﺓ ﻛﻨﻈﺎﻡ ﺍﳊﻜﻢ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳋﻼﻓﺔ ﻭﺍﻟﻮﺯﺍﺭﺓ ﻭﺍﻟﻘﻀﺎﺀ ﻭﺍﳌﻈﺎﱂ ﻭﺍﳊﺴﺒﺔ ﻭﺍﻟﺸﺮﻃﺔ‬
‫ﻭﺍﻟﻮﻻﻳﺎﺕ ﻭﺍﻟﱪﻳﺪ ﻭﺍﻟﺪﻭﺍﻭﻳﻦ‪ .‬ﻛﻤﺎ ﻧﺎﻟﺖ ﺍﻟﻨﻮﺍﺣﻲ ﺍﻟﻌﺴﻜﺮﻳﺔ ﻧﺼﻴﺒﻬﺎ ﻣﻦ ﻫﺬﺍ ﺍﻟﺘﻄﻮﺭ‪ .‬ﻭﺃﺑﺪﻉ ﺍﳌﺴﻠﻤﻮﻥ‬
‫ﰲ ﻋﻠﻮﻡ ﺍﻟﻔﻘﻪ ﺍﻹﺳﻼﻣﻲ ﻭﻋﻠﻮﻡ ﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻭﺍﻟﺮﻳﺎﺿﻴﺎﺕ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﻄﺒﻴﻌﻴﺔ ﻭﺍﻟﻄﺐ‬
‫ﻭﺍﻟﺼﻴﺪﻟﺔ ﻭﺍﻟﻔﻠﻚ ﻭﺍﻟﺘﺮﲨﺔ‪ .‬ﻭﺣﻈﻴﺖ ﻓﻨﻮﻥ ﺍﻟﻌﻤﺎﺭﺓ ﻭﺍﻟﺰﺧﺮﻓﺔ ﻭﺍﻟﺼﻨﺎﻋﺔ ﺑﻨﺼﻴﺐ ﻭﺍﻓﺮ ﻣﻨﻬﺎ‪ .‬ﻭﺗﻄﻮﺭﺕ‬
‫ﺍﻟﺰﺭﺍﻋﺔ ﻭﺍﻟﺼﻨﺎﻋﺔ ﻭﺍﺯﺩﻫﺮﺕ ﺍﻟﺘﺠﺎﺭﺓ ﻭﺍﻟﻨﻘﻮﺩ ﰲ ﻇﻞ ﻫﺬﻩ ﺍﳊﻀﺎﺭﺓ ﺍﻟﻌﺮﻳﻘﺔ ﺍﻟﱵ ﺳﺎﺩﺕ ﻣﻌﻈﻢ ﺃﺭﺟﺎﺀ‬
‫ﺍﳌﻌﻤﻮﺭﺓ ﻟﻔﺘﺮﺓ ﻣﻦ ﺍﻟﺰﻣﻦ ﺍﻣﺘﺪﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﺴﺎﺑﻊ ﻭﺣﱴ ﺍﻟﻘﺮﻥ ﺍﳋﺎﻣﺲ ﻋﺸﺮ ﺍﳌﻴﻼﺩﻱ ﻓﻨﻌﻤﺖ ﺑﺎﻟﺘﺮﻑ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﺍﻟﺮﺧﺎﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﻭﺻﻬﺮﺕ ﻫﺬﻩ ﺍﳊﻀﺎﺭﺓ ﺍﻟﻌﺎﳌﻴﺔ ﺑﲔ ﺩﻓﺘﻴﻬﺎ ﳐﺘﻠﻒ ﺍﻟﻘﻮﻣﻴﺎﺕ ﺍ‪‬ﺰﺃﺓ‬
‫ﺿﻤﻦ ﺟﻐﺮﺍﻓﻴﺔ ﱂ ﻳﺸﻬﺪ ﺍﻟﺘﺎﺭﻳﺦ ﳍﺎ ﻣﺜﻴﻼ ﺣﱴ ﺍﻵﻥ‪.‬‬
‫ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﺴﺎﻛﻦ ‪ Static Analysis‬ﱂ ﻳﻜﻦ ﻫﻨﺎﻙ ﺃﻱ ﺣﻀﺎﺭﺓ ﳏﻴﻄﺔ‪:‬‬
‫ﻭﻛﺎﻧﺖ ﺃﻭﺭﻭﺑﺎ ﰲ ﺗﻠﻚ ﺍﻟﻔﺘﺮﺓ ‪ -‬ﺍﳌﺴﻤﺎﺓ ﺑﺎﻟﻌﺼﻮﺭ ﺍﻟﻮﺳﻄﻰ ‪ -‬ﺗﻌﻴﺶ ﺃﻇﻠﻢ ﻭﺃﺣﻠﻚ ﺃﻳﺎﻣﻬﺎ‬
‫ﺍﳌﺘﺨﻠﻔﺔ ﻭﻳﻘﻮﻝ ﰲ ﺫﻟﻚ ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ "ﺇﻧﻨﺎ ﻟﻦ ﻧﺒﺎﻟﻎ ﺣﲔ ﻧﻘﻮﻝ‪ :‬ﺑﺄﻥ ﺧﻄﺔ ﺍﻟﺘﻄﻮﺭ ﺑﺄﻛﻤﻠﻬﺎ ﻛﺎﻧﺖ‬
‫ﻣﻮﺟﻮﺩﺓ ﺧﺎﺭﺝ ﺃﻭﺭﻭﺑﺎ ﰲ ﺳﻮﻣﺮ ﻭﺍﻟﺼﲔ ﻭﺍﳍﻨﺪ ﻭﺷﺒﻪ ﺍﳉﺰﻳﺮﺓ ﺍﻟﻌﺮﺑﻴﺔ‪ .‬ﻓﻔﻴﻤﺎ ﻛﺎﻥ ﺍﻟﻌﺮﺏ ﻳﺘﺒﻮﺃﻭﻥ‬
‫ﻣﺮﻛﺰ ﺍﻟﺼﺪﺍﺭﺓ ﰲ ﺍﻟﻨﻬﻀﺔ ﺍﻟﻌﻠﻤﻴﺔ ﺑﲔ ﺍﻟﻘﺮﻧﲔ ﺍﻟﺴﺎﺑﻊ ﻭﺍﳋﺎﻣﺲ ﻋﺸﺮ ﻛﺎﻧﺖ ﺃﻭﺭﻭﺑﺎ ﻣﺘﺨﻠﻔﺔ ﺟﺪﺍ ﰲ‬
‫ﻋﻠﻢ ﺍﻟﺮﻳﺎﺿﻴﺎﺕ ‪ ....‬ﻭﺑﻔﻀﻞ ﺍﻟﻨﻬﻀﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻏﺪﺕ ﺍﳌﻌﺮﻓﺔ ﺍﻟﻌﺪﺩﻳﺔ ﰲ ﺍﻟﺸﺮﻕ ﻭﺧﺎﺻﺔ ﰲ ﺍﳍﻨﺪ ﻭﺍﻟﺒﻼﺩ‬
‫ﺍﻟﻌﺮﺑﻴﺔ ﰲ ﻣﺘﻨﺎﻭﻝ ﺍﻟﻌﻠﻤﺎﺀ ﺍﻟﻐﺮﺑﻴﲔ ﻛﻤﺎ ﺃ‪‬ﺎ ﺣﻈﻴﺖ ﺑﺎﺣﺘﺮﺍﻣﻬﻢ"‪ .١‬ﻭﻳﺪﱄ ﻭﱄ ﺍﻟﻌﻬﺪ ﺍﻟﱪﻳﻄﺎﱐ ﺍﻷﻣﲑ‬
‫ﺗﺸﺎﺭﻟﺰ ﺑﺸﻬﺎﺩﺗﻪ ﰲ ﺟﺎﻣﻌﺔ ﺍﻛﺴﻔﻮﺭﺩ ﻋﺎﻡ ‪ ١٩٩٣‬ﺑﻘﻮﻟﻪ "ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﻐﺮﺏ ﻳﺴﻲﺀ ﻓﻬﻢ ﻃﺒﻴﻌﺔ ﺍﻹﺳﻼﻡ‬
‫ﻓﻼ ﻳﺰﺍﻝ ﻫﻨﺎﻙ ﺟﻬﻞ ﻛﺒﲑ ﺣﻮﻝ ﻣﺎ ﺗﺪﻳﻦ ﺑﻪ ﺣﻀﺎﺭﺗﻨﺎ ﻭﺛﻘﺎﻓﺘﻨﺎ ﻟﻠﻌﺎﱂ ﺍﻹﺳﻼﻣﻲ ﺇﻧﻪ ﻧﻘﺺ ﻧﻌﺎﻧﻴﻪ ﻣﻦ‬
‫ﺩﺭﻭﺱ ﺍﻟﺘﺎﺭﻳﺦ ﺍﻟﻀﻴﻖ ﺍﻷﻓﻖ ﺍﻟﺬﻱ ﻭﺭﺛﻨﺎﻩ‪ .‬ﻓﺎﻟﻌﺎﱂ ﺍﻹﺳﻼﻣﻲ ﰲ ﺍﻟﻘﺮﻭﻥ ﺍﻟﻮﺳﻄﻰ ﻣﻦ ﺁﺳﻴﺎ ﺇﱃ ﺷﺎﻃﺊ‬
‫ﺍﻷﻃﻠﺴﻲ ﻛﺎﻥ ﻳﻌﺞ ﺑﺎﻟﻌﻠﻤﺎﺀ ﻭﺭﺟﺎﻝ ﺍﻟﻌﻠﻢ ﻭﻟﻜﻦ ﲟﺎ ﺃﻧﻨﺎ ﺭﺃﻳﻨﺎ ﰲ ﺍﻹﺳﻼﻡ ﻋﺪﻭﺍ ﻟﻠﻐﺮﺏ ﻭﻛﺜﻘﺎﻓﺔ ﻏﺮﻳﺒﺔ‬
‫ﺑﻨﻈﺎﻡ ﺣﻴﺎ‪‬ﺎ ﻭﳎﺘﻤﻌﻬﺎ ﻓﻘﺪ ﲡﺎﻫﻠﻨﺎ ﺗﺄﺛﲑﻩ ﺍﻟﻜﺒﲑ ﻋﻠﻰ ﺗﺎﺭﳜﻨﺎ"‪.٢‬‬
‫‪ Page 2 of 14 ‬‬
‫‪www.kantakji.org‬‬
‫‪Samer Kantakji Business Solution Center‬‬
‫ﺍﻟﺘﺤﻠﻴﻞ ﺍﳊﺮﻛﻲ ‪ Dynamic Analysis‬ﱂ ﻳﻜﻦ ﰲ ﺃﺭﺽ ﺍﻟﻌﺮﺏ ﺣﻀﺎﺭﺓ ﺇﻻ ﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ‪:‬‬
‫ﻛﺎﻥ ﺍﻟﻌﺮﺏ ﻳﻘﻄﻨﻮﻥ ﺻﺤﺮﺍﺀ ﻣﻘﻔﺮﺓ ﻭﻳﻌﻴﺸﻮﻥ ﺿﻤﻦ ﻗﺒﺎﺋﻞ ﻣﺘﻔﺮﻗﺔ ﻣﺸﺘﺘﲔ ﻣﺘﻨﺎﺣﺮﻳﻦ ﱂ‬
‫ﻳﺼﺤﻮﺍ ﻣﻦ ﻏﻔﻮ‪‬ﻢ ﺇ ﹼﻻ ﺑﻌﺪ ﺩﺧﻮﳍﻢ ﰲ ﺍﻹﺳﻼﻡ ﻓﺂﻣﻨﻮﺍ ﺑﻪ ﻭﻃﺒﻘﻮﺍ ﺷﺮﻳﻌﺘﻪ ﲝﻖ‪ ،‬ﰒ ﺍﻧﺘﺸﺮ ﺍﻹﺳﻼﻡ ﰲ‬
‫ﺍﻟﺒﻼﺩ ﲝﺴﻦ ﺃﺧﻼﻕ ﺍﳌﺴﻠﻤﲔ ﻭﺧﺎﺻﺔ ﺍﻟﺘﺠﺎﺭ ﳌﺎ ﻛﺎﻧﻮﺍ ﻳﺘﻤﺘﻌﻮﻥ ﺑﻪ ﻣﻦ ﺻﺪﻕ ﻭﺃﻣﺎﻧﺔ‪ .‬ﻭﺑﺴﺒﺐ ﺍﻟﻌﻨﺎﻳﺔ‬
‫ﺍﻟﱵ ﺃﻭﻻﻫﺎ ﺍﻹﺳﻼﻡ ﻟﻠﻌﻠﻢ ﻭﻟﻄﻼﺑﻪ ﺍﺯﺩﺍﺩ ﻋﺪﺩ ﺍﻟﻌﻠﻤﺎﺀ ﰲ ﺷﱴ ﺍ‪‬ﺎﻻﺕ ﻭﺃﺻﺒﺤﺖ ﺍﳌﺴﺎﺟﺪ ﺟﺎﻣﻌﺎﺕ‬
‫ﺑﻜﻞ ﻣﺎ ﲢﻤﻠﻪ ﻫﺬﻩ ﺍﻟﻜﻠﻤﺔ ﻣﻦ ﻣﻌﲎ‪ ،‬ﻭﺑﺬﻟﻚ ﺷﺎﺭﻙ ﻋﻠﻤﺎﺀ ﺍﳌﺴﻠﻤﲔ ﰲ ﺑﻨﺎﺀ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻧﺼ ‪‬ﺮ‬
‫ﻋﻠﻰ ﺗﺴﻤﻴﺘﻬﺎ ﺑﺎﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻟﻴﺲ ﺑﺎﳊﻀﺎﺭﺓ ﺍﻟﻌﺮﺑﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﻣﺎ ﻳﺆﻛﺪﻩ ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ ﻣﻀﻄﺮﺍ ﺑﻌﺪ‬
‫ﺃﻥ ﻭﺻﻔﻬﺎ ﺑﻨﻬﻀﺔ ﻋﻠﻤﻴﺔ ﻋﺮﺑﻴﺔ ﻓﻴﻘﻮﻝ "ﺣﺪﺛﺖ ﺍﻹﳒﺎﺯﺍﺕ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﰲ ﺍﻟﻌﻠﻮﻡ ﻭﺍﻟﺮﻳﺎﺿﻴﺎﺕ ﺃﺛﻨﺎﺀ‬
‫ﺍﻟﻌﺼﻮﺭ ﺍﻟﺬﻫﺒﻴﺔ ﻟﻠﺘﻔﻮﻕ ﺍﻹﺳﻼﻣﻲ"‪.٣‬‬
‫ﺇﺫﻥ ﻛﺎﻧﺖ ﺍﻻﻧﻄﻼﻗﺔ ﻣﻦ ﺍﻹﺳﻼﻡ ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻮ ﺍﳌﺴﺆﻭﻝ ﻋﻦ ﺑﻨﺎﺀ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻟﻪ‬
‫ﺍﻟﻔﻀﻞ ﰲ ﳒﺎﺣﺎ‪‬ﺎ‪.‬‬
‫ﻭﻟﻘﺪ ﺍﺭﺗﺒﻂ ﺑﻨﺎﺀ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺗﺒﻠﻮﺭﺕ ﺃﻭﱃ ﲦﺮﺍ‪‬ﺎ ﺑﺒﻨﺎﺀ ﺃﻭﻝ ﺩﻭﻟﺔ ﺇﺳﻼﻣﻴﺔ ﰲ ﺍﻟﺘﺎﺭﻳﺦ‬
‫ﺍﻟﺒﺸﺮﻱ ﰲ ﺍﻟﺴﻨﺔ ﺍﻷﻭﱃ ﻟﻠﻬﺠﺮﺓ ﺍﳌﻮﺍﻓﻖ ﻟﻌﺎﻡ ‪ ٦٢٢‬ﻣﻴﻼﺩﻳﺔ ﻋﻨﺪﻣﺎ ﺃﺳﺲ ﺭﺳﻮﻝ ﺍﷲ ‪ ‬ﺩﻭﻟﺘﻪ ﰲ ﺍﳌﺪﻳﻨﺔ‬
‫ﺍﳌﻨﻮﺭﺓ ﻭﺫﻟﻚ ﺑﻮﺿﻊ ﻟﺒﻨﺘﲔ ﺃﺳﺎﺳﻴﺘﲔ ﰲ ﺫﻟﻚ ﺍﻟﺼﺮﺡ ﻭﳘﺎ ﺍﳌﺴﺠﺪ ﺍﻟﻨﺒﻮﻱ ﺍﻟﺸﺮﻳﻒ ﻭﺳﻮﻕ ﲡﺎﺭﻱ‬
‫ﻣﺴﺘﻘﻞ ﻟﻠﻤﺴﻠﻤﲔ ﺣﻴﺚ ﻛﺎﻥ ﺍﻟﺴﻮﻕ ﺍﻟﻮﺣﻴﺪ ﻓﻴﻬﺎ ﺳﻮﻕ ﳝﻠﻜﻪ ﺍﻟﻴﻬﻮﺩ‪" .‬ﻭﻭﺿﻊ ﻟﻪ ﻣﻦ ﺍﻟﻀﻮﺍﺑﻂ ﻣﺎ‬
‫ﻳﻜﻔﻞ ﺍﻟﻘﻀﺎﺀ ﻋﻠﻰ ﻛﺎﻓﺔ ﺍﻷﺷﻜﺎﻝ ﻭﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻻﺣﺘﻜﺎﺭﻳﺔ ﻭﺍﻟﻘﻀﺎﺀ ﻋﻠﻰ ﺍﻟﻐﺶ ﻭﺍﻟﻐﱭ ﰲ ﺍﳌﻌﺎﻣﻼﺕ‬
‫ﻛﻤﺎ ﻳﻜﻔﻞ ﺗﺴﺎﻭﻱ ﺍﻟﻔﺮﺹ ﺃﻣﺎﻡ ﺍﳉﻤﻴﻊ ﻣﺸﺘﺮﻳﻦ ﻭﺑﺎﺋﻌﲔ"‪.٤‬‬
‫ﺑﺬﻟﻚ ﺍﻟﺘﻮﺍﺯﻥ ﺑﺪﺃﺕ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﲡﻤﻊ ﺑﲔ ﺍﻟﺒﻨﺎﺀ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻸﻓﺮﺍﺩ ﻭﺍﻟﺒﻨﺎﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫ﻟﻸﻣﺔ ﻭﻫﺬﺍ ﻳﻨﺴﺠﻢ ﲤﺎﻣﺎ ﻣﻊ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻟﺒﺸﺮﻳﺔ ﻭﻳﻠﱯ ﺍﺣﺘﻴﺎﺟﺎ‪‬ﺎ ﰲ ﺍﻟﺒﲎ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﹰﻻ ﰒ ﺍﻟﺒﲎ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳋﺪﻣﺘﻬﺎ ﺛﺎﻧﻴﹰﺎ‪ .‬ﻭﳚﺐ ﺃﻥ ﻧﺆﻛﺪ ﻋﻠﻰ ﺃﻥ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﱘ ﻭﺍﻟﺴﻨﺔ ﺍﻟﻨﺒﻮﻳﺔ ﻟﻴﺴﺎ ﺗﺮﺍﺛﺎ ﻣﻦ ﻫﺬﻩ‬
‫ﺍﳊﻀﺎﺭﺓ ﺑﻞ ﳘﺎ ﻣﺼﺪﺭﺍﻥ ﻣﻦ ﻣﺼﺎﺩﺭ ﺍﻟﺘﺸﺮﻳﻊ ﻋﻠﻰ ﻣ ‪‬ﺮ ﺍﻟﺰﻣﺎﻥ ﻭﺍﳌﻜﺎﻥ ﺃﻣﺎ ﻣﺴﲑﺓ ﺍﳌﺴﻠﻤﲔ ﺍﳊﻴﺎﺗﻴﺔ ﰲ‬
‫ﳎﺘﻤﻌﻬﻢ ﺍﻹﺳﻼﻣﻲ ﻓﻬﻲ ﺗﺮﺍﺙ ﺍﳌﺴﻠﻤﲔ‪ ،‬ﻭﺍﻟﺘﺄﺭﻳﺦ ﻳﻜﻮﻥ ﳊﻀﺎﺭﺓ ﺍﳌﺴﻠﻤﲔ ﻭﻣﺎ ﺃﲨﻌﻮﺍ ﻋﻠﻴﻪ‪ ،‬ﻭﻳﻨﻘﺴﻢ‬
‫ﻫﺬﺍ ﺍﻟﺘﺮﺍﺙ ﺇﱃ ﻗﺴﻤﲔ‪ ،‬ﻓﻤﺎ ﺃﲨﻊ ﻋﻠﻴﻪ ﺍﳌﺴﻠﻤﻮﻥ ﻳﻘﻴﻨﺎ ﻫﻮ ﺇﲨﺎﻉ ﻣﻠﺰﻡ ﻭﻫﻮ ﻋﺼﻤﺔ ﺍﻷﻣﺔ ﻓﺎﻷﻣﺔ ﻻ‬
‫ﲡﺘﻤﻊ ﻋﻠﻰ ﺿﻼﻟﺔ ﻭﻻ ﳛﻖ ﻷﺣﺪ ﺃﻥ ﻳﺪﻋﻲ ﻋﺪﻡ ﻋﻼﻗﺘﻪ ﺑﺎﳌﺴﻠﻤﲔ ﺍﻷﻭﺍﺋﻞ ﻓﻬﻢ ﺍﻷﻓﻀﻞ ﻟﻘﺮ‪‬ﻢ ﻣﻦ‬
‫ﺍﻟﺮﺳﺎﻟﺔ ﻭﻓﻬﻤﻬﻢ ﳍﺎ ﻷ‪‬ﻢ ﺃﺧﺬﻭﻫﺎ ﻣﻦ ﻣﺼﺪﺭﻫﺎ ﺩﻭﻥ ﺃﻥ ﺗﺸﻮ‪‬ﺎ ﺷﺎﺋﺒﺔ ﻭﻃﺒﻘﻮﻫﺎ ﻋﻤﻠﻴﺎ ﻛﻤﺎ ﻃﺒﻘﻬﺎ‬
‫ﺭﺳﻮﻝ ﺍﷲ ‪ ،‬ﺃﻣﺎ ﻣﺎ ﱂ ﳚﻤﻊ ﻋﻠﻴﻪ ﺍﳌﺴﻠﻤﻮﻥ ﻳﻘﻴﻨﺎ ﰲ ﳎﺎﻝ ﺍﻟﻌﻠﻮﻡ ﺍﻟﻜﻮﻧﻴﺔ ﺍﻟﱵ ﺗﺒﺤﺚ ﰲ ﺃﺳﺎﻟﻴﺐ‬
‫ﺍﳊﻴﺎﺓ ﻓﻬﻮ ﺗﺮﺍﺙ ﻗﺎﺑﻞ ﻟﻠﻤﻨﺎﻗﺸﺔ‪ .‬ﻓﻤﻨﻪ ﻣﺎ ﻳﺼﻠﺢ ﻭﻣﻨﻪ ﻣﺎ ﻻ ﻳﺼﻠﺢ ﻟﺰﻣﺎﻧﻨﺎ ﻭﲟﺎ ﺃﻥ ﺍﳊﺎﺿﺮ ﻣﺒﲏ ﻋﻠﻰ‬
‫‪ Page 3 of 14 ‬‬
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‫ﺍﳌﺎﺿﻲ ﻓﻼ ﺑﺪ ﻣﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﳋﱪﺍﺕ ﺍﳌﺘﺮﺍﻛﻤﺔ ﻟﻸﺟﻴﺎﻝ ﺍﻟﺴﺎﺑﻘﺔ ﻷ‪‬ﺎ ﺳﺎﳘﺖ ﰲ ﺑﻨﺎﺀ ﺍﳊﻀﺎﺭﺓ ﻓﻜﻞ‬
‫ﺟﻴﻞ ﻗﺪ ﻭﺿﻊ ﻟﺒﻨﺔ ﺣﱴ ﻭﺻﻠﻨﺎ ﳌﺎ ﳓﻦ ﻋﻠﻴﻪ ﻣﻦ ﺛﺮﻭﺓ ﻋﻠﻤﻴﺔ ﺿﺨﻤﺔ‪.‬‬
‫ﻭﻟﻠﻤﻘﺎﺭﻧﺔ ﻻﺑﺪ ﻟﻨﺎ ﻣﻦ ﺃﻥ ﻧﺴﺮﺩ ﺍﳊﺎﺩﺛﺘﲔ ﺍﻟﺘﺎﻟﻴﺘﲔ ﳌﻌﺮﻓﺔ ﻣﺪﻯ ﺗﻘﺪﻡ ﻣﻌﺎﺭﻑ ﺍﳌﺴﻠﻤﲔ‬
‫ﻭﻋﻠﻮﻣﻬﻢ‪ ،‬ﻣﻊ ﺃﻥ ﺍﻟﻔﺎﺭﻕ ﺍﻟﺰﻣﲏ ﻳﺒﻠﻎ ﺣﻮﺍﱄ ‪ ١٢٠٠‬ﺳﻨﺔ‪ .‬ﻓﻘﺪ ُﺭﻭﻱ‪ ،‬ﰲ ﻋﻬﺪ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄﺎﺏ ‪‬‬
‫)ﺕ ‪٢٣‬ﻫـ= ‪ ٦٤٤‬ﻡ(‪ ،‬ﻋﻦ ﻋﺎﻣﺮ ﺑﻦ ﺷﻘﻴﻖ ﺃﻧﻪ ﲰﻊ ﺃﺑﺎ ﻭﺍﺋﻞ ﻳﻘﻮﻝ "ﺍﺳﺘﻌﻤﻠﲏ ﺯﻳﺎﺩ ﻋﻠﻰ ﺑﻴﺖ ﺍﳌﺎﻝ‬
‫ﻓﺄﺗﺎﱐ ﺭﺟﻞ ﺑﺼﻚ )ﻭﺭﻗﺔ ﺷﺒﻴﻬﺔ ﺑﺎﻷﻭﺭﺍﻕ ﺍﻟﺘﺠﺎﺭﻳﺔ( ﻓﻘﺎﻝ ﻓﻴﻪ‪ :‬ﺃﻋﻂ ﺻﺎﺣﺐ ﺍﳌﻄﺒﺦ ﲦﺎﳕﺎﺋﺔ ﺩﺭﻫﻢ"‪.٥‬‬
‫ﺑﻴﻨﻤﺎ ﻛﺎﻥ ﺍﻷﻭﺭﺑﻴﻮﻥ ﰲ ﻋﺎﻡ ‪١٨٢٨‬ﻡ ﻳﺘﻌﺎﻣﻠﻮﻥ ﺑﻌﺼﻲ ﺍﳊﺴﺎﺏ "ﻋﺼﻲ ﺍﳊﺴﺎﺏ‪ :‬ﻫﻲ ﻗﻄﻊ ﻣﻦ‬
‫ﺍﳋﺸﺐ ﻛﺎﻧﺖ ُﺗﻌﻠﹼﻢ ﺑﺄﺛﻼﻡ ﻋﻠﻴﻬﺎ‪ .‬ﻭﻗﺪ ﺍﺳﺘﻌﻤﻠﺖ ﻫﺬﻩ ﺍﻟﻌﺼﻲ ﰲ ﳎﺘﻤﻌﺎﺕ ﺍﻟﻔﻼﺣﲔ ﻃﻮﺍﻝ ﺁﻻﻑ‬
‫ﺍﻟﺴﻨﲔ ‪ ،‬ﻭﻛﺎﻧﺖ ﺗﻌﺎﻣﻞ ﻣﻦ ﻗﺒﻞ ﺍﻟﺪﻭﻟﺔ ﻋﻠﻰ ﺃ‪‬ﺎ ﻭﺛﺎﺋﻖ ﻗﺎﻧﻮﻧﻴﺔ ﺣﱴ ﺃ‪‬ﺎ ﻛﺎﻧﺖ ﺗﺴﺘﻌﻤﻞ ﰲ ﺗﺴﻬﻴﻞ ﺃﻣﻮﺭ‬
‫ﺍﻟﺪﻭﻟﺔ ﻧﻔﺴﻬﺎ‪ .‬ﻭﺑﺪﺀﺍ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﺮﺍﺑﻊ ﻋﺸﺮ ﻭﺣﱴ ﺍﻟﻌﺎﻡ ‪ ١٨٢٨‬ﻛﺎﻧﺖ ﺍﳋﺰﺍﻧﺔ ﺍﻟﱪﻳﻄﺎﻧﻴﺔ ﺗﺴﺘﻌﻤﻞ ﻫﺬﻩ‬
‫ﺍﻟﻌﺼﻲ ﰲ ﻃﻠﺒﺎ‪‬ﺎ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻭﻛﺎﻧﺖ ﺗﻌﻄﻴﻬﺎ ﻟﻠﻤﻮﺍﻃﻨﲔ ﻛﺈﻳﺼﺎﻻﺕ ﺍﺳﺘﻼﻡ ﻟﻠﻀﺮﺍﺋﺐ"‪ .‬ﻭﱂ ﻳﻜﻦ‬
‫ﺍﻟﺒﻮﻟﻮﻧﻴﻮﻥ ﺃﺣﺴﻦ ﺣﺎﻻ "ﻓﻤﻨﺬ ﻗﺮﺍﺑﺔ ‪ ١٠٠‬ﺳﻨﺔ‪ ،‬ﱂ ﻳﻜﻦ ﺍﻟﻔﻼﺣﻮﻥ ﺍﻟﺒﻮﻟﻮﻧﻴﻮﻥ ﺍﳌﺘﺪﻳﻨﻮﻥ ﳜﻠﻄﻮﻥ ﺍﻟﻨﻘﻮﺩ‬
‫ﺍﳌﺨﺼﺼﺔ ﳌﻬﺮ ﺍﻟﺒﻨﺖ ﺑﺎﻟﻨﻘﻮﺩ ﺍﳌﺨﺼﺼﺔ ﻟﺸﺮﺍﺀ ﺍﻷﺭﺽ ﻭﱂ ﻳﻜﻦ ﻫﺬﺍ ﻧﺎﲨﺎ ﻋﻦ ﺷﻲﺀ ﺳﻮﻯ ﺃ‪‬ﻢ ﺍﻋﺘﱪﻭﺍ‬
‫ﻫﺬﻩ ﺍﻟﻨﻘﻮﺩ ﳐﺘﻠﻔﺔ ﻋﻦ ﺗﻠﻚ ‪ ،‬ﻓﻜﺎﻧﻮﺍ ﻳﻨﻈﺮﻭﻥ ﺇﻟﻴﻬﺎ ﻭﻛﺄﻥ ﻟﺪﻳﻬﻢ ﻛﻮﻣﺘﲔ ﻣﻦ ﺑﺬﻭﺭ ﳐﺘﻠﻔﺔ"‪.٦‬‬
‫ﺗﺘﻠﺨﺺ ﺍﻷﺩﻭﺍﺕ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﻌﻤﻞ ﺍﶈﺎﺳﱯ ﺍﻟﱵ ﺗﻄﻮﺭﺕ ﰲ ﻇﻞ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺑﻔﻌﻠﻬﺎ‬
‫ﺑﺄﺩﻭﺍﺕ ﺍﻟﻜﺘﺎﺑﺔ ﻭﺃﺩﻭﺍﺕ ﺍﳊﺴﺎﺏ ﻭﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ‪ .‬ﺍﻟﺸﻜﻞ )‪.(١‬‬
‫ﺍﻟﺪﻭﺍﺓ‬
‫اﻷرﻗﺎم‬
‫א‬
‫א‬
‫ﺍﻟﻘﻠﻢ‬
‫ﺃﻧﻈﻤﺔ ﺍﻟﻌﺪ‬
‫ﻣﺘﻤﻤﺎﺕ‬
‫ﺍﳊﺴﺎﺏ‬
‫א‬
‫ﺍﻟﺸﻜﻞ ﺭﻗﻢ )‪ (١‬ﺍﻷﺩﻭﺍﺕ ﺍﻟﱵ ﳛﺘﺎﺝ ﺇﻟﻴﻬﺎ ﺍﶈﺎﺳﺐ‬
‫ﺃﺩﻭﺍﺕ ﺍﻟﻜﺘﺎﺑﺔ ﺍﻟﱵ ﳛﺘﺎﺝ ﺇﻟﻴﻬﺎ ﺍﶈﺎﺳﺐ‬
‫ﻟﻘﺪ ﻏﻠﺐ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺬﻫﲏ ﻋﻠﻰ ﻣﺮﺣﻠﺔ ﺍﳉﺎﻫﻠﻴﺔ ﺗﻠﻚ ﺍﻟﻔﺘﺮﺓ ﺍﻟﱵ ﺳﺒﻘﺖ ﻇﻬﻮﺭ ﺍﻹﺳﻼﻡ ﻭﱂ‬
‫ﻳﻜﻦ ﺍﻟﺘﺪﻭﻳﻦ ﻭﺍﻟﻜﺘﺎﺑﺔ ﻣﻌﻬﻮﺩﻳﻦ ﻟﺸﺪﺓ ﻗﻮﺓ ﺫﺍﻛﺮﺓ ﺍﻟﻌﺮﺏ‪ ،‬ﻟﺬﻟﻚ ﻛﺎﻧﺖ ﺃﺷﻌﺎﺭﻫﻢ ﳏﻔﻮﻇﺔ ﰲ ﺍﻟﺬﺍﻛﺮﺓ‬
‫ﻭﻗﻠﻤﺎ ﺗﺪﻭ‪‬ﻥ‪.‬‬
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‫ﻭﺍﻧﺘﺸﺮ ﻓﻦ ﺍﻟﻜﺘﺎﺑﺔ ﰲ ﳐﺘﻠﻒ ﻣﺮﺍﺣﻞ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﹸﻗﺴ‪‬ﻢ ﺇﱃ ﺃﻧﻮﺍﻉ ﻓﻤﻨﻬﺎ ﻛﺘﺎﺑﺔ‬
‫ﺍﻹﻧﺸﺎﺀ ﻛﺎﻟﱵ ﺗﺸﻤﻞ ﺃﺻﻮﻝ ﺍﻟﻜﺘﺎﺑﺔ ﰲ ﺍﻟﺪﻭﺍﻭﻳﻦ ﺑﲔ ﳐﺘﻠﻒ ﺇﺩﺍﺭﺍﺕ ﺍﳊﻜﻢ ﻭﻣﻨﻬﺎ ﻛﺘﺎﺑﺔ ﺍﻷﻣﻮﺍﻝ ﺃﻱ‬
‫ﺍﶈﺎﺳﺒﺔ‪.‬‬
‫ﻭﻣﻦ ﺃﻫﻢ ﺃﺩﻭﺍﺕ ﺍﻟﻜﺘﺎﺑﺔ‪:‬‬
‫ﺍﻟﺪﻭﺍﺓ‪ ،‬ﻭﻗﺪ ﺷﺮﻓﻬﺎ ﺍﷲ ﺗﻌﺎﱃ ﻭﺫﻛﺮﻫﺎ ﰲ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﱘ ﻓﻘﺎﻝ ﰲ ﺳﻮﺭﺓ ﺍﻟﻘﻠﻢ ‪‬ﻥ ﻭﹶﺍﻟْﻘَﻠَﻢِ ﻭﹶﻣﹶﺎ‬
‫ﻳﹶﺴ‪‬ﻄُﺮ‪‬ﻭﻥﹶ)‪](١‬ﺳﻮﺭﺓ ﺍﻟﻘﻠﻢ[ ﻭﻗﺪ ﺫﻛﺮ ﺍﻟﻘﺮﻃﱯ ﰲ ﺗﻔﺴﲑﻩ ﳍﺬﻩ ﺍﻵﻳﺔ ﺃﻥ ﺭﺳﻮﻝ ﺍﷲ ‪ ‬ﻗﺎﻝ‪) :‬ﺃﻭﻝ ﻣﺎ‬
‫ﺧﻠﻖ ﺍﷲ ﺍﻟﻘﻠﻢ ﰒ ﺧﻠﻖ ﺍﻟﻨﻮﻥ ﻭﻫﻲ ﺍﻟﺪﻭﺍﺓ ﻭﺫﻟﻚ ﻗﻮﻟﻪ ‪ ‬ﻥ ﻭﹶﺍﻟْﻘَﻠَﻢِ‪ ‬ﰒ ﻗﺎﻝ ﻟﻪ ﺍﻛﺘﺐ ﻗﺎﻝ‪ :‬ﻭﻣﺎ‬
‫ﺃﻛﺘﺐ ﻗﺎﻝ‪ :‬ﻣﺎ ﻛﺎﻥ ﻭﻣﺎ ﻫﻮ ﻛﺎﺋﻦ ﺇﱃ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ ﻣﻦ ﻋﻤﻞ ﺃﻭ ﺃﺟﻞ ﺃﻭ ﺭﺯﻕ ﺃﻭ ﺃﺛﺮ ﻓﺠﺮﻯ ﺍﻟﻘﻠﻢ ﲟﺎ ﻫﻮ‬
‫ﻛﺎﺋﻦ ﺇﱃ ﻳﻮﻡ ﺍﻟﻘﻴﺎﻣﺔ‪ .٧‬ﻭ"ﺍﻟﺪﻭﺍﺓ ﻫﻲ ﺃﻡ ﺁﻻﺕ ﺍﻟﻜﺘﺎﺑﺔ ﻭ ﲰﻄﻬﺎ ﺍﳉﺎﻣﻊ ﳍﺎ‪...‬ﻭﻗﺪ ﻏﻠﺐ ﻋﻠﻰ ﺍﻟﻜ‪‬ﺘﺎﺏ ﰲ‬
‫ﺯﻣﺎﻧﻨﺎ ﻣﻦ ﺃﻫﻞ ﺍﻹﻧﺸﺎﺀ ﻭﻛ‪‬ﺘﺎﺏ ﺍﻷﻣﻮﺍﻝ ﺍﲣﺎﺫ ﺍﻟﺪﻭﺍﺓ ﻣﻦ ﺍﻟﻨﺤﺎﺱ ﺍﻷﺻﻔﺮ ﻭﺍﻟﻔﻮﻻﺫ ﻭﺗﻐﺎﻟﻮﺍ ﰲ ﺃﲦﺎ‪‬ﺎ‬
‫ﻭﺑﺎﻟﻐﻮﺍ ﰲ ﲢﺴﻴﻨﻬﺎ"‪ ،٨‬ﻭﺧﺺ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ )ﺕ ‪ ٨٢١‬ﻫـ=‪ ١٤١٨‬ﻡ( ُﻛﺘ‪‬ﺎﺏ ﺍﻷﻣﻮﺍﻝ )ﺍﶈﺎﺳﺒﲔ(‬
‫ﺑﻮﺻﻒ ﺧﺎﺹ ‪‬ﻢ ﺑﻘﻮﻟﻪ "ﻭﺃﻣﺎ ﻛﺘﺎﺏ ﺍﻷﻣﻮﺍﻝ ﻓﺈ‪‬ﻢ ﻳﺘﺨﺬﻭ‪‬ﺎ )ﺍﻟﺪﻭﺍﺓ( ﻣﺴﺘﻄﻴﻠﺔ ﻣﺮﺑﻌﺔ ﺍﻟﺰﻭﺍﻳﺎ ﻟﻴﺠﻌﻠﻮﺍ‬
‫ﰲ ﺑﺎﻃﻦ ﻏﻄﺎﺋﻬﺎ ﻣﺎ ﺍﺳﺘﺨﻔﻮﻩ ﳑﺎ ﳛﺘﺎﺟﻮﻥ ﺇﻟﻴﻪ ﻣﻦ ﻭﺭﻕ ﺍﳊﺴﺎﺏ ﺍﻟﺪﻳﻮﺍﱐ ﺍﳌﻨﺎﺳﺐ ﳍﺬﻩ ﺍﻟﺪﻭﺍﺓ ﰲ‬
‫ﺍﻟﻘﻄﻊ"‪.‬‬
‫ﺍﻟﻘﻠﻢ‪ ،‬ﺷﺮﻑ ﺍﷲ ‪ ‬ﺁﻻﺕ ﺍﻟﻜﺘﺎﺑﺔ ﻭﺭﻓﻊ ﻣﺮﺗﺒﺘﻬﺎ ﻓﻘﺪ ﺃﻗﺴﻢ ‪‬ﺎ ‪‬ﻥ ﻭﹶﺍﻟْﻘَﻠَﻢِ ﻭﹶﻣﹶﺎ‬
‫ﻳﹶﺴ‪‬ﻄُﺮ‪‬ﻭﻥﹶ)‪ (١‬ﻛﻤﺎ ﺃﺿﺎﻑ ﺍﻟﺘﻌﻠﻴﻢ ﺑﺎﻟﻘﻠﻢ ‪‬ﺍﻗْﺮﹶﺃْ ﻭﹶﺭﹶﺑ‪‬ﻚﹶ ﺍﻟْﺄَﻛْﺮﹶﻡ‪](٣)‬ﺍﻟﻌﻠﻖ‪ ،[١:‬ﻛﻤﺎ ﺍﻋﺘﲎ‬
‫ﺍﳌﺴﻠﻤﻮﻥ ﺑﺎﻟﻘﻠﻢ ﻓﻘﺎﻟﻮﺍ‪ :‬ﺑﻴﺎﻥ ﻟﺴﺎﻥ‪ ،‬ﻭﺑﻴﺎﻥ ﺑﻨﺎﻥ ﻭﻣﻦ ﻓﻀﻞ ﺑﻴﺎﻥ ﺍﻟﺒﻨﺎﻥ ﺃﻥ ﻣﺎ ﺗﺜﺒﺘﻪ ﺍﻷﻗﻼﻡ ﺑﺎﻕ ﺇﱃ‬
‫ﺍﻷﺑﺪ‪ ،‬ﻭﻣﺎ ﻳﻨﺴﺐ ﺇﱃ ﺍﻟﻠﺴﺎﻥ ﺗﺪﺭﺳﻪ ﺍﻷﻳﺎﻡ‪ ،‬ﻭﻗﺎﻝ ﺟﻌﻔﺮ ﺑﻦ ﳛﲕ‪ :‬ﱂ ﺃﺭ ﺑﺎﻛﻴﺎ ﺃﺣﺴﻦ ﺗﺒﺴﻤﺎ ﻣﻦ ﺍﻟﻘﻠﻢ‪،‬‬
‫ﻭﻗﺎﻝ ﺍﺑﻦ ﺍﳌﻌﺘﺰ‪ :‬ﺍﻟﻘﻠﻢ ُ ‪‬ﳎﻬ‪‬ﺰ ﳉﻴﻮﺵ ﺍﻟﻜﻼﻡ‪ ،‬ﲣﺪﻣﻪ ﺍﻹﺭﺍﺩﺓ‪ ،‬ﻭﻻ ﳝﻞ ﻣﻦ ﺍﻻﺳﺘﺰﺍﺩﺓ‪ ،‬ﻛﺄﻧﻪ ﻳﻘﺒﻞ ﺑﺴﺎﻁ‬
‫ﺳﻠﻄﺎﻥ ‪ ،‬ﺃﻭ ﻳﻔﺘﺢ ﻧﻮﺭ ﺑﺴﺘﺎﻥ"‪.٩‬‬
‫ﺍﳌﱪﺍﺓ‪ ،‬ﻗﺎﻝ ﻓﻴﻬﺎ ﺇﺑﺮﺍﻫﻴﻢ ﺑﻦ ﳏﻤﺪ ﺍﻟﺸﻴﺒﺎﱐ‪" :‬ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﺍﻟﱪﻱ ﻣﻦ ﺟﻬﺔ ﺑﻨﺎﺕ ﺍﻟﻘﺼﺒﺔ‬
‫ﻳﻌﲏ ﻣﻦ ﺃﻋﻼﻫﺎ" ﻭﻗﺎﻝ ﺍﺑﻦ ﺍﻟﱪﺑﺮﻱ "ﺇﺫﺍ ﺑﺪﺃﺕ ﺑﺎﻟﱪﺍﻳﺔ ﻓﺄﻣﺴﻚ ﺍﻟﺴﻜﲔ ﺑﺎﻟﻴﺪ ﺍﻟﻴﻤﲎ ﻭﺍﻷﻧﺒﻮﺑﺔ ﺑﺎﻟﻴﺴﺮﻯ‬
‫ﻭﺿﻊ ﺇ‪‬ﺎﻣﻚ ﺍﻟﻴﻤﲎ ﻋﻠﻰ ﻗﻔﺎ ﺍﻟﺴﻜﲔ ﰒ ﺍﻋﺘﻤﺪ ﻋﻠﻰ ﺍﻷﻧﺒﻮﺑﺔ ﺍﻋﺘﻤﺎﺩﺍ ﺭﻓﻴﻘﺎ"‪.١٠‬‬
‫ﻭﻗﺪ ﻋﺪﺩ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ ﻵﻻﺕ ﺍﻟﱵ ﺗﺸﻤﻠﻬﺎ ﺍﻟﺪﻭﺍﺓ‪ ،‬ﻧﺬﻛﺮ ﻣﻨﻬﺎ ‪:‬‬
‫‪ (١‬ﺍ‪‬ﳌﺰﺑ‪‬ﺮ‪ ،‬ﻭﻫﻮ ﺍﻟﻘﻠﻢ‪.‬‬
‫‪ (٢‬ﺍﳌﻘﻠﻤﺔ‪ ،‬ﻭﻫﻲ ﺍﳌﻜﺎﻥ ﺍﻟﺬﻱ ﻳﻮﺿﻊ ﻓﻴﻪ ﺍﻷﻗﻼﻡ‪.‬‬
‫‪ Page 5 of 14 ‬‬
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‫‪ (٣‬ﺍﻟﹸﻤﺪﻳ‪‬ﺔ‪ ،‬ﻭﻫﻲ ﺍﻟﺴﻜﲔ‪.‬‬
‫‪ (٤‬ﺍ ‪‬ﳌﻘﹶﻂ‪ ،‬ﻛﻲ ﻻ ﻳﺘﺸﻈﻰ ﺍﻟﻘﻠﻢ‪.‬‬
‫‪ (٥‬ﺍﶈﱪﺓ‪.‬‬
‫‪ (٦‬ﺍﻟ‪‬ﻤﻠﻮﺍﻕ‪ ،‬ﻭﻫﻮ ﻋﺒﺎﺭﺓ ﻋﻦ ﻗﻄﻌﺔ ﺣﺮﻳﺮﻳﺔ ﺗﻼﻕ ﺑﻪ ﺍﻟﺪﻭﺍﺓ‪ ،‬ﺃﻱ ﲢﺮﻙ ﺑﻪ ﺍﻟﻠﻴﻘﺔ‪.‬‬
‫‪ (٧‬ﺍﳌﺮﻣﻠﺔ‪.‬‬
‫‪ (٨‬ﺍ‪‬ﳌﻨﺸﺎﺓ‪.‬‬
‫‪ (٩‬ﺍﻟ‪‬ﻤﻨﻔﹶﺬ‪ ،‬ﻭﻫﻲ ﺁﻟﺔ ﺗﺸﺒﻪ ﺍﳌﺨﺮﺯ‪.‬‬
‫‪ (١٠‬ﺍﳌ‪‬ﻠﺰﻣﺔ‪ ،‬ﻭﻫﻲ ﺧﺸﺒﺘﺎﻥ ﺗﺸﺪ ﺃﻭﺳﺎﻃﻬﻤﺎ ﲝﺪﻳﺪﺓ ﺗﻜﻮﻥ ﻣﻊ ﺍﻟﺼﻴﺎﻗﻠﺔ ﻭﺍﻷﺑﺎﺭﻳﻦ‪.‬‬
‫‪ (١١‬ﺍﳌﻔﺮﺷﺔ‪ ،‬ﺗﻔﺮﺵ ﲢﺖ ﺍﻷﻗﻼﻡ‪.‬‬
‫‪ (١٢‬ﺍﳌﻤﺴﺤﺔ‪ ،‬ﻭﺗﺴﻤﻰ ﺍﻟﺪﻓﺘﺮ ﻟﻴﻤﺴﺢ ﺍﻟﻘﻠﻢ ﺑﺒﺎﻃﻨﻬﺎ ﻋﻨﺪ ﺍﻟﻔﺮﺍﻍ ﻣﻦ ﺍﻟﻜﺘﺎﺑﺔ )ﺣﱴ ﻻ ﻳﺘﺮﺍﻛﻢ‬
‫ﺍﳊﱪ ﻋﻠﻰ ﺭﺃﺳﻪ(‪.‬‬
‫‪ (١٣‬ﺍﳌﺴﻘﺎﺓ‪ ،‬ﻭﻫﻲ ﺁﻟﺔ ﻟﻄﻴﻔﺔ ﺗﺘﺨﺬ ﻟﺼﺐ ﺍﳌﺎﺀ ﰲ ﺍﶈﱪﺓ‪.‬‬
‫‪ (١٤‬ﺍﳌﺴﻄﺮﺓ‪.‬‬
‫‪ (١٥‬ﺍﳌﺼﻘﻠﺔ‪.‬‬
‫‪ (١٦‬ﺍﳌﹸﻬﺮ‪‬ﻕ‪ ،‬ﻭﻫﻮ ﺍﻟﻘﺮﻃﺎﺱ ﺍﻟﺬﻱ ﻳﻜﺘﺐ ﻓﻴﻪ‪.‬‬
‫‪ (١٧‬ﺍﳌﺴﻦ‪ ،‬ﻭﻫﻮ ﺁﻟﺔ ﺗﺘﺨﺬ ﻻﺣﺪﺍﺩ ﺍﻟﺴﻜﲔ‪.‬‬
‫ﻭﻫﺬﺍ ﺍﻟﺘﻨﻮﻉ ﺩﻟﻴﻞ ﻋﻠﻰ ﺭﻓﺎﻫﻴﺔ ﺍﻟﻜﺘ‪‬ﺎﺏ ﻭﺍﻫﺘﻤﺎﻣﻬﻢ ﺑﺎﻷﻣﻮﺭ ﺍﻟﺸﻜﻠﻴﺔ ﺑﻌﺪﻣﺎ ﲤﻜﻨ‪‬ﻮﺍ ﻣﻦ ﺗﻄﻮﻳﺮ‬
‫ﻫﺬﺍ ﺍﻟﻌﻠﻢ ﲟﺎ ﳛﻘﻖ ﺍﻷﻏﺮﺍﺽ ﺍﳌﺮﺟﻮﺓ ﻣﻨﻪ‪.‬‬
‫ﺃﺩﻭﺍﺕ ﺍﳊﺴﺎﺏ ﺍﻟﱵ ﳛﺘﺎﺝ ﺇﻟﻴﻬﺎ ﺍﶈﺎﺳﺐ )ﺍﻷﺭﻗﺎﻡ‪ ،‬ﺍﻟﻌﺪ‪ ،‬ﺍﳊﺴﺎﺏ(‪:‬‬
‫ﻗﺪﻡ ﺍﻟﻌﺮﺏ ﺍﳌﺴﻠﻤﻮﻥ ﻟﻠﺒﺸﺮﻳﺔ ﺧﺪﻣﺔ ﻋﻈﻴﻤﺔ ﺑﺎﺧﺘﺮﺍﻋﻬﻢ ﺍﻷﺭﻗﺎﻡ ﺍﻟﻌﺮﺑﻴﺔ ﻭﺯﺍﺩ ﻣﻦ ﺣﻴﻮﻳﺘﻬﺎ‬
‫ﺍﳋﻮﺍﺭﺯﻣﻲ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺼﻔﺮ ﻓﻔﺘﺢ ﺁﻓﺎﻗﺎ ﻟﻠﻌﺪ ﻻ‪‬ﺎﻳﺔ ﳍﺎ ﻭﻧﻘﻞ ﺍﳊﺴﺎﺏ ﻣﻦ ﺍﻟﺸﻜﻞ ﺍﳊﺴﻲ ﺇﱃ ﺍﻟﺸﻜﻞ‬
‫ﺍ‪‬ﺮﺩ‪ ،‬ﻭﻻ ﳝﻜﻦ ﺃﻥ ﻧﺘﺼﻮﺭ ﺃﻳﺔ ﻋﻤﻠﻴﺎﺕ ﺭﻳﺎﺿﻴﺔ ﺃﻭ ﳏﺎﺳﺒﻴﺔ ﳝﻜﻦ ﺃﻥ ﺗﺘﻢ ﺩﻭﻥ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻷﺭﻗﺎﻡ ﺍﻟﻌﺮﺑﻴﺔ‪.‬‬
‫ﻭﻟﻘﺪ ﻧﻮ‪‬ﻩ ﺳﺒﺤﺎﻧﻪ ﻭﺗﻌﺎﱃ ﻟﻌﺒﺎﺩﻩ ﻋﻦ ﺍﻟﻌﺪ ﻭﺍﳊﺴﺎﺏ ﺑﻘﻮﻟﻪ ‪‬ﻫ‪‬ﻮﹶ ﺍﻟﱠﺬ‪‬ﻱ ﺟﹶﻌﹶﻞَ ﺍﻟـﺸﱠﻤ‪‬ﺲﹶ ﺿ‪‬ـﻴﹶﺎﺀ‪ ‬ﻭﹶﺍﻟْﻘَﻤﹶـﺮﹶ‬
‫�ُــﻮﺭ‪‬ﺍ ﻭﹶﻗَــﺪﱠﺭﹶﻩ‪ ‬ﻣﹶﻨﹶــﺎﺯِﻝَ ﻟ‪‬ﺘَﻌ‪‬ﻠَﻤ‪‬ــﻮﺍ ﻋﹶــﺪﹶﺩﹶ ﺍﻟــﺴ‪‬ﻨ‪‬ﲔﹶ ﻭﹶﺍﻟْﺤ‪‬ــﺴﹶﺎﺏﹶ ﻣﹶــﺎ ﺧﹶﻠَــﻖﹶ ﺍﻟﻠﱠــﻪ‪ ‬ﺫَﻟ‪‬ــﻚﹶ ﺇِﻟﱠــﺎ ﺑِــﺎﻟْﺤﹶﻖ‪ ‬ﻳ‪‬ﻔَــﺼ‪‬ﻞُ ﺍﻟْﺂﻳﹶــﺎﺕ‪ ‬ﻟ‪‬ﻘَــﻮ‪‬ﻡٍ‬
‫ﻳﹶﻌ‪‬ﻠَﻤ‪‬ـﻮﻥﹶ)‪](٥‬ﺳﻮﺭﺓ ﻳﻮﻧﺲ[‪ ،‬ﻭﻣﻦ ﺍﳌﻼﺣﻆ ﺃﻥ ﺍﷲ ﺗﻌﺎﱃ ﺧﺘﻢ ﺍﻵﻳﺔ ﺍﻟﻜﺮﳝﺔ ﺑﻘﻮﻟﻪ ‪‬ﻟ‪‬ﻘَـﻮ‪‬ﻡٍ ﻳﹶﻌ‪‬ﻠَﻤ‪‬ـﻮﻥﹶ ‪ ‬ﺩﺍ ﹼﻻ‬
‫ﻋﻠﻰ ﺃﻥ ﺍﻟﻌﺪ ﻭﺍﳊﺴﺎﺏ ﻋﻠﻢ ﻳﻬﺘﻢ ﺑﻪ ﺍﻟﻌﺎﳌﻮﻥ ﻭﺃﻭﺿﺢ ﺗﻌﺎﱃ ﺃﻛﺜﺮ ﻣـﻦ ﻧﻈـﺎ ﹴﻡ ﻟﻠﻌـ ‪‬ﺪ ﻓﻘـﺎﻝ ‪‬ﺗَﻌ‪‬ـﺮ‪‬ﺝ‪‬‬
‫‪ Page 6 of 14 ‬‬
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‫‪Samer Kantakji Business Solution Center‬‬
‫ـﺎﻝ‬
‫ـﺎﺭﺝ[‪ ،‬ﻭﻗـ‬
‫ـﻮﺭﺓ ﺍﳌﻌـ‬
‫ﺍﻟْﻤﹶﻠَﺎﺋ‪‬ﻜَـﺔُ ﻭﹶﺍﻟـﺮ‪‬ﻭﺡ‪ ‬ﺇِﻟَﻴ‪‬ـﻪ‪ ‬ﻓ‪‬ــﻲ ﻳﹶـﻮ‪‬ﻡٍ ﻛَــﺎﻥﹶ ﻣ‪‬ﻘْـﺪﹶﺍﺭ‪‬ﻩ‪ ‬ﺧﹶﻤ‪‬ـﺴ‪‬ﲔﹶ ﺃَﻟْـﻒﹶ ﺳﹶـﻨﹶﺔ‪](٤)‬ﺳـ‬
‫‪‬ﻭﻳﹶﺴ‪‬ﺘَﻌ‪‬ﺠِﻠُﻮ�َﻚﹶ ﺑِﺎﻟْﻌﹶﺬَﺍﺏِ ﻭﹶﻟَﻦ‪ ‬ﻳ‪‬ﺨْﻠ‪‬ﻒﹶ ﺍﻟﻠﱠﻪ‪ ‬ﻭﹶﻋ‪‬ﺪﹶﻩ‪ ‬ﻭﹶﺇِﻥﱠ ﻳﹶﻮ‪‬ﻣ‪‬ﺎ ﻋ‪‬ﻨ‪‬ﺪﹶ ﺭﹶﺑ‪‬ﻚﹶ ﻛَـﺄَﻟْﻒ‪ ‬ﺳﹶـﻨﹶﺔ‪ ‬ﻣ‪‬ﻤﱠـﺎ ﺗَﻌ‪‬ـﺪ‪‬ﻭﻥﹶ)‪] (٤٧‬ﺳﻮﺭﺓ‬
‫ﺍﳊﺞ[‪.‬‬
‫ﻟﻘﺪ ﺍﻫﺘﻢ ﻋﻠﻤﺎﺀ ﺍﳌﺴﻠﻤﲔ ﺑﺘﻠﻚ ﺍﻟﻌﻠﻮﻡ ﻭﺑﺮﻋﻮﺍ ﰲ ﻋﻠﻮﻡ ﺍﻟﻔﻠﻚ ﻭﺍﳉﱪ ﻭﺍﳌﺜﻠﺜﺎﺕ ﻭﺍﳉﻐﺮﺍﻓﻴﺔ‬
‫ﻭﺍﳌﻜﺎﻳﻴﻞ ﻭﺍﳌﻮﺍﺯﻳﻦ ﻭﺻﻚ ﺍﻟﻌﻤﻠﺔ ﻭﺍﻟﻜﻴﻤﻴﺎﺀ‪ .‬ﻭ‪‬ﺑﻴ‪‬ﻦ ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ ﺩﻭﺭ ﺍﳋﻮﺍﺭﺯﻣﻲ ﻭﻓﻀﻠﻪ ﰲ ﺍﳊﺴﺎﺏ‬
‫ﺑﻘﻮﻟﻪ‪" :‬ﻟﻘﺪ ﻛﺎﻧﺖ ﺭﺳﺎﻟﺔ ﺍﳋﻮﺍﺭﺯﻣﻲ )‪ ١٣٢-٦٠‬ﻫـ=‪٧٥٠-٦٨٠‬ﻡ ( ﰲ ﺍﳊﺴﺎﺏ ﺃﻭﻝ ﻛﺘﺎﺏ ﰲ‬
‫ﺍﻟﻌﺎﱂ ﻳﻮﺿﺢ ﻋﻤﻠﻴﺎﺕ ﺍﻷﻋﺪﺍﺩ ﺍﻟﻌﺸﺮﻳﺔ"‪ ،١١‬ﻭﲟﺎ ﺃﻥ ﺍﻟﻌﺪﺩ ﻭﻧﻈﺎﻡ ﺍﻟﻌ‪‬ﺪ ﳘﺎ ﺍﻷﺩﺍﺓ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ‬
‫ﻭﺍﳊﺴﺎﺏ ﻓﺈﻥ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻗﺪﻣﺖ ﻟﻠﺒﺸﺮﻳﺔ ﻣﺎ ﺷﻬﺪ ﺑﻪ ﺃﻛﺎﺑﺮ ﻋﻠﻤﺎﺀ ﺍﻟﻐﺮﺏ "ﺇﺫﺍ ﻛﺎﻥ ﺇﻗﻠﻴﺪﺱ‬
‫ﻭﺭﻳﺎﺿﻴﻮﻥ ﺁﺧﺮﻭﻥ ﻗﺪ ﺣﺮﺭﻭﺍ ﺍﳍﻨﺪﺳﺔ ﻣﻦ ﻗﻴﻮﺩ ﺍﳌﺴﺢ ﺍﻷﺭﺿﻲ ﻭﻣﺴﺎﺋﻞ ﺍﻟﺒﻨﺎﺀ ﻭﻣﻜﻨﻮﺍ ﺍﻟﻌﻠﻤﺎﺀ ﻣﻦ‬
‫ﺍﻟﺘﻔﻜﲑ ﰲ ﺍﳋﺼﺎﺋﺺ ﺍ‪‬ﺮﺩﺓ ﻟﻠﻔﻀﺎﺀ‪ ،‬ﻓﺈﻥ ﺍﻟﻌﺮﺏ ﻭﺣﺪﻫﻢ ﻗﺪﻣﻮﺍ ﺧﺪﻣﺔ ﻣﺸﺎ‪‬ﺔ ﻟﻠﻌﺪﺩ"‪.١٢‬‬
‫ﻟﻘﺪ ﻓﺎﻕ ﺍ‪‬ﺘﻤﻊ ﺍﻹﺳﻼﻣﻲ ﳎﺘﻤﻌﺎﺕ ﺃﻭﺭﻭﺑﺎ ﺑﻔﻬﻤﻪ ﻟﻠﺤﺴﺎﺏ ﻭﺍﻟﻌﺪ ﻓﺎﻷﺭﻗﺎﻡ ﺍﻟﻌﺮﺑﻴﺔ ﺑﺴ‪‬ﻄﺖ‬
‫ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ ﻟﻜﻦ ﺗﺪﺍﻭﳍﺎ ﻭﺟﺪ ﺻﻌﻮﺑﺔ ﰲ ﺃﻭﺭﻭﺑﺎ ﻭﱂ ﻳﻨﺘﺸﺮ ﺇﻻ ﲟﺮﻭﺭ ﺣﻘﺒﺔ ﻣﻦ ﺍﻟﺰﻣﻦ‪ .‬ﻭﻳﺸﲑ‬
‫ﻟﺬﻟﻚ ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ "ﺑﻴﺪ ﺃﻥ ﺃﻭﺭﻭﺑﺎ ﰲ ﺍﻟﻌﺼﺮ ﺍﻟﻮﺳﻴﻂ ﻭﻟﻌﺪﺓ ﻗﺮﻭﻥ ﻭﺟﺪﺕ ﻫﺬﻩ ﺍﻟﺮﻣﻮﺯ )ﺍﻷﻋﺪﺍﺩ‬
‫ﺍﻟﻌﺮﺑﻴﺔ( ﻏﺎﻣﻀﺔ ﻭﺻﻌﺒﺔ ﻟﺪﺭﺟﺔ ﺃﻥ ﺍﻷﻭﺭﺑﻴﲔ ﺍ‪‬ﻤﻮﺍ ﺍﻟﺮﻳﺎﺿﻴﲔ ﺍﻟﻌﺮﺏ ﺍﻟﺬﻳﻦ ﳝﺎﺭﺳﻮﻥ ﺍﳌﻬﺎﺭﺍﺕ ﺍﳉﺪﻳﺪﺓ‬
‫ﺑﺄ‪‬ﻢ ﺳﺤﺮﺓ ﻭﳐﺎﺩﻋﻮﻥ"‪ ،‬ﻭﺃﻛﺜﺮ ﻣﻦ ﺫﻟﻚ‪" ،‬ﻓﺈﻥ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻷﺭﻗﺎﻡ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺘﺴﻌﺔ ﻭﺍﻟﺼﻔﺮ ﰲ ﻛﺘﺎﺏ‬
‫ﺍﳋﻮﺍﺭﺯﻣﻲ ﻛﺎﻥ ﺳﺒﺒﺎ ﳌﻌﺮﻛﺔ ﺍﺳﺘﻤﺮﺕ ﺛﻼﺛﺔ ﻗﺮﻭﻥ ﰲ ﺃﻭﺭﻭﺑﺎ ﻣﻊ ﺍﳊﺴﺎﺏ ﺍﳉﺪﻳﺪ ﻭﺿﺪﻩ‪ ،‬ﺍﻟﺸﻜﻞ )‪،(٢‬‬
‫ﻓﻘﺪ ﻭﻗﻔﺖ ﻗﻮﻯ ﺍﻟﺘﻐﻴﲑ ﻣﻊ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻟﻌﺮﰊ‪ ،‬ﻣﻊ ﻧﻈﺎﻡ ﺍﳌﺮﺍﺗﺐ ﻭﻣﻊ ﺍﺳﺘﺨﺪﺍﻡ ﻋﺸﺮﺓ ﺭﻣﻮﺯ ﻓﻘﻂ ﻟﺘﻤﺜﻴﻞ‬
‫ﲨﻴﻊ ﺍﻷﻋﺪﺍﺩ‪ ،‬ﺃﻣﺎ ﻣﻌﺎﺭﺿﻮ ﺍﻟﺘﻐﻴﲑ ﻓﻜﺎﻧﻮﺍ ﺃﻏﻠﺒﻴﺔ ﺍﻟﺘﺠﺎﺭ ﻭﺍﶈﺎﺳﺒﲔ ﺍﻟﺬﻳﻦ ﺍﻋﺘﺎﺩﻭﺍ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻌﺪﺍﺩ‬
‫ﻭﺍﺳﺘﻌﻤﺎﻝ ﺍﻷﺭﻗﺎﻡ ﺍﻷﲜﺪﻳﺔ ﺍﻟﻴﻮﻧﺎﻧﻴﺔ ﻭﺍﻟﺮﻭﻣﺎﻧﻴﺔ"‪ .١٣‬ﻭﻗﺪ ﻭﺭﺩ ﺫﻛﺮ ﺍﳌﻠﻴﺎﺭ ﻛﻮﺣﺪﺓ ﰲ ﻋﻬﺪ ﺍﳋﻠﻴﻔﺔ‬
‫ﺍﻟﺮﺷﻴﺪ ﻋﻨﺪﻣﺎ ﺳﺄﻝ ﻛﺎﺗﺐ ﺩﻳﻮﺍﻥ ﺍﳋﺮﺍﺝ ﺇﲰﺎﻋﻴﻞ ﺑﻦ ﺻﺒﻴﺢ )‪ ١٦٨‬ﻫـ‪ ٧٨٥-‬ﻡ( ﻋﻦ ﻣﺒﻠﻎ ﻓﻘﺎﻝ ﻟﻪ‪:‬‬
‫ﲦﺎﳕﺎﺋﺔ ﺃﻟﻒ ﺃﻟﻒ ﻭﺛﻼﺛﺔ ﻭﺳﺒﻌﻮﻥ ﺃﻟﻒ ﺃﻟﻒ ﺩﺭﻫﻢ‪ ،‬ﻓﻘﺎﻝ‪ :‬ﺃﺣﺐ ﺃﻥ ﺗﺒﻠﻎ ‪‬ﺑﻨ‪‬ﻮﺭﺍ‪ ،‬ﻭﺍﻟﺒﻨﻮﺭ ﺃﻟﻒ ﺃﻟﻒ‬
‫ﺃﻟﻒ‪ .١٤‬ﻛﻤﺎ ﻭﺭﺩ ﻟﻔﻆ ﺍﳌﻠﻴﺎﺭ ﰲ ﺭﺳﺎﺋﻞ ﺃﺧﻮﺍﻥ ﺍﻟﺼﻔﺎ ﺑﺘﻌﺒﲑ ﺍﻟﺒﻄﺎﺕ‪ ،‬ﻭﺍﻟﺒﻄﺎﺕ ﺃﻟﻮﻑ ﺃﻟﻮﻑ ﺃﻟﻮﻑ‪.١٥‬‬
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‫‪Samer Kantakji Business Solution Center‬‬
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‫‪١٣٢‬ﻫـ=‪٧٥٠‬ﻡ‬
‫ﺍﳋﻮﺍﺭﺯﻣﻲ‬
‫‪ ٣٠٠‬ﺳﻨﺔ ﻣﻦ‬
‫ﺍﳉﺪﻝ ﰲ‬
‫ﻗﺒﻮﻝ ﺃﻭﺭﺑﺎ ﻟﻸﺭﻗﺎﻡ ﺍﻟﻌﺮﺑﻴﺔ )ﺣﺴﺐ ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ(‬
‫‪٤٤١‬ﻫـ=‪١٠٥٠‬‬
‫ﺍﻟﺸﻜﻞ )‪ (٢‬ﻗﺒﻮﻝ ﺍﻷﺭﻗﺎﻡ ﺍﻟﻌﺮﺑﻴﺔ ﰲ ﺃﻭﺭﺑﺎ‬
‫ﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ‬
‫ﺑﻌﺪ ﺗﻮﺍﻓﺮ ﺃﺩﻭﺍﺕ ﺍﻟﻜﺘﺎﺑﺔ ﻭﺃﺩﻭﺍﺕ ﺍﳊﺴﺎﺏ ﻛﺎﻷﺭﻗﺎﻡ ﻭﻧﻈﺎﻡ ﺍﻟﻌﺪ ﻭﺍﳉﱪ‪ ،‬ﻻﺑﺪ ﻣﻦ ﺍﻟﻘﻴﺎﺱ‪،‬‬
‫ﻭﻹﳒﺎﺯ ﺍﻟﻘﻴﺎﺱ ﳓﺘﺎﺝ ﻷﺩﻭﺍﺕ ﺃﺧﺮﻯ ﻭﻹﲤﺎﻡ ﺫﻟﻚ ﺍﺑﺘﺪﻉ ﺍﻟﻌﻠﻤﺎﺀ ﺍﳌﺴﻠﻤﻮﻥ ﺃﺩﻭﺍﺕ ﻗﻴﺎﺱ ﳋﺪﻣﺔ ﻓﻘﻪ‬
‫ﺍﳌﻌﺎﻣﻼﺕ ﻭﲟﺎ ﻳﺘﻨﺎﺳﺐ ﻣﻊ ﺍﻟﻌﺮﻑ ﰲ ﻛﻞ ﺑﻠﺪ‪ ،‬ﻭﺍﻣﺘﺎﺯﺕ ﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﺑﺎﻟﺪﻗﺔ ﻷ‪‬ﺎ ﺃﺩﺍﺓ ﻟﺘﺤﻘﻴﻖ‬
‫ﺍﻟﻌﺪﺍﻟﺔ‪ .‬ﻭﺗﻌﺪﺩﺕ ﻫﺬﻩ ﺍﻷﺩﻭﺍﺕ ﻭﺧﲑ ﻣﺜﺎﻝ ﻧﺬﻛﺮﻩ ﻫﻮ ﺃﳕﻮﺫﺝ ﺍﳌﻌﺎﻣﻼﺕ ﻋﻨﺪ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻭﳝﻜﻦ‬
‫ﺗﻠﺨﻴﺼﻬﺎ ﺑﺎﻟﺸﻜﻞ ﺍﻟﺘﺎﱄ )ﺍﻟﺸﻜﻞ ‪ (٣‬ﺣﻴﺚ ﻳﺘﻀﺢ ﻓﻴﻪ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻟﹸﻤﺜﱠﻤﻨ‪‬ﺎﺕ ﻣﻦ ﻣﻮﺯﻭﻧﺎﺕ ﻭﻣﻘﻴﺴﺎﺕ‬
‫ﻭﻣﻜﻴﻼﺕ ﻭﺍﻟﱵ ﻓﻴﻬﺎ ﻳﺘﻢ ﻣﻌﺮﻓﺔ ﺍﳌﻘﺪﺍﺭ ﺍﻟﻜﻤﻲ‪ ،‬ﻭﺑﲔ ﺍﻷﲦﺎﻥ ﻣﻦ ﺩﻧﺎﻧﲑ ﻭﺩﺭﺍﻫﻢ ﻭﻓﻠﻮﺱ ﻭﺍﻟﱵ ﻓﻴﻬﺎ ﻳﺘﻢ‬
‫ﻣﻌﺮﻓﺔ ﺍﳌﻘﺪﺍﺭ ﺍﻟﻘﻴﻤﻲ‪ ،‬ﻭﺗﻜﺘﻤﻞ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﳌﻘﺪﺍﺭﻳﻦ ﺍﻟﻜﻤﻲ ﻭﺍﻟﻘﻴﻤﻲ ﺑﺎﻟﺴﻌﺮ‪ ،‬ﻓﻨﻘﻮﻝ ﺳﻌﺮ ﺍﻟﻜﻴﻠﻮ ﻛﺬﺍ‬
‫ﺩﻳﻨﺎﺭ ﺃﻭ ﺳﻌﺮ ﺍﳌﺘﺮ ﻛﺬﺍ ﺩﺭﻫﻢ ﻭﻫﻜﺬﺍ‪ .‬ﻭﻗﺪ ﺃﺷﺎﺭ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﱘ ﻷﺩﺍﺓ ﻫﻲ ﻗﻮﺍﻡ ﻣﺎ ﺳﺒﻖ ﻣﻦ ﻋﻼﻗﺎﺕ ﺃﻻ‬
‫ﻭﻫﻲ ﺍﳌﻴﺰﺍﻥ‪ ،‬ﻭﻫﻮ ﺃﺣﺪ ﺍﻵﻻﺕ ﺍﻟﱵ ﻳﻘﻊ ‪‬ﺎ ﺗﻘﺪﻳﺮ ﺍﳌﻘﺪﺭﺍﺕ‪ ،‬ﻗﺎﻝ ﺗﻌﺎﱃ‪‬ﻭﹶﺍﻟﺴﱠﻤﹶﺎﺀﹶ ﺭﹶﻓَﻌﹶﻬﹶﺎ ﻭﹶﻭﹶﺿَﻊﹶ‬
‫ﺍﻟْﻤ‪‬ﻴﺰﹶﺍﻥﹶ)‪(٧‬ﺃَﻟﱠﺎ ﺗَﻄْﻐَﻮ‪‬ﺍ ﻓ‪‬ﻲ ﺍﻟْﻤ‪‬ﻴﺰﹶﺍﻥِ)‪(٨‬ﻭﹶﺃَﻗ‪‬ﻴﻤ‪‬ﻮﺍ ﺍﻟْﻮﹶﺯْﻥﹶ ﺑِﺎﻟْﻘ‪‬ﺴ‪‬ﻂ‪ ‬ﻭﹶﻟَﺎ ﺗُﺨْﺴ‪‬ﺮ‪‬ﻭﺍ ﺍﻟْﻤ‪‬ﻴﺰﹶﺍﻥﹶ)‪](٩‬ﺳﻮﺭﺓ ﺍﻟﺮﲪﻦ[‪.‬‬
‫א‬
‫اﻟﻤﻮزوﻧﺎت‬
‫ﺍﳌﻘﻴﺴﺎﺕ‬
‫ﺍﻟﺪﻧﺎﻧﲑ‬
‫ﺍﻟﺪﺭﺍﻫﻢ‬
‫ﺍﻟﻔﻠﻮﺱ‬
‫ﺍﳌﻜﻴﻼﺕ‬
‫א‬
‫ﺍﻟﺸﻜﻞ )‪ (٣‬ﺃﳕﻮﺫﺝ ﺍﳌﻌﺎﻣﻼﺕ ﻋﻨﺪ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‬
‫ﻭﻣﻦ ﺃﻫﻢ ﺃﺩﻭﺍﺕ ﺍﳌﺜﻤﻨﺎﺕ‪:‬‬
‫‪ Page 8 of 14 ‬‬
‫א‬
‫‪Samer Kantakji Business Solution Center‬‬
‫‪www.kantakji.org‬‬
‫ﺍﻟﺬﺭﺍﻉ‪ :‬ﻭﺑـﻪ ﺗﻘـﺪﺭ ﺍﻷﻃـﻮﺍﻝ‪ ،‬ﻗـﺎﻝ ﺗﻌـﺎﱃ ‪‬ﺛُـﻢﱠ ﻓ‪‬ـﻲ ﺳ‪‬ﻠْـﺴ‪‬ﻠَﺔ‪ ‬ﺫَﺭ‪‬ﻋ‪‬ﻬﹶـﺎ ﺳﹶـﺒ‪‬ﻌ‪‬ﻮﻥﹶ ﺫ‪‬ﺭﹶﺍﻋ‪‬ـﺎ‬
‫ﻓَﺎﺳ‪‬ـﻠُﻜُﻮﻩ‪] (٣٢)‬ﺳﻮﺭﺓ ﺍﳊﺎﻗﺔ[‪ .‬ﻭﻗﺪ ﺧﻀﻊ ﻫﺬﺍ ﺍﳌﻘﻴﺎﺱ ﻟﺪﺭﺍﺳﺎﺕ ﻋﺪﻳﺪﺓ ‪‬ﺪﻑ ﲢﻘﻴﻖ ﺍﳌﻘﻴـﺎﺱ‬
‫ﺍﻷﻣﺜﻞ‪ .‬ﺍﻷﺫﺭﻉ ﺳﺒﻌﺔ‪ ،‬ﺃﻗﺼﺮﻫﺎ ﺍﻟﻘﺎﺿﻴﺔ ﰒ ﺍﻟﻴﻮﺳﻔﻴﺔ ﰒ ﺍﻟﺴﻮﺩﺍﺀ ﰒ ﺍﳍﺎﴰﻴﺔ ﺍﻟﺼﻐﺮﻯ ﻭﻫـﻲ ﺍﻟﺒﻼﻟﻴـﺔ ﰒ‬
‫ﺍﳍﺎﴰﻴﺔ ﺍﻟﻜﱪﻯ ﻭﻫﻲ ﺍﻟﺰﻳﺎﺩﺓ ﰒ ﺍﻟﻌﻤﺮﻳﺔ ﰒ ﺍﳌﻴﺰﺍﻧﻴﺔ‪".‬ﻓﺄﻣﺎ ﺍﻟﻘﺎﺿﻴﺔ ﻭﺗﺴﻤﻰ ﺍﻟﺪﻭﺭ ﺃﻳﻀﺎ ﻓﻬﻲ ﺃﻗـﻞ ﻣـﻦ‬
‫ﺫﺭﺍﻉ ﺍﻟﺴﻮﺩﺍﺀ ﺑﺈﺻﺒﻊ ﻭﺛﻠﺜﻲ ﺇﺻﺒﻊ ﻭﺿﻌﻬﺎ ﺍﻟﻘﺎﺿﻲ ﺍﺑﻦ ﺃﰊ ﻟﻴﻠﻰ‪ .‬ﻭﺍﻟﻴﻮﺳﻔﻴﺔ ﻫﻲ ﺃﻗـﻞ ﻣـﻦ ﺍﻟـﺬﺭﺍﻉ‬
‫ﺍﻟﺴﻮﺩﺍﺀ ﺑﺜﻠﺜﻲ ﺇﺻﺒﻊ ﻭﻭﺿﻌﻬﺎ ﺍﻟﻘﺎﺿﻲ ﺃﺑﻮ ﻳﻮﺳﻒ‪ .‬ﻭﺍﻟﺬﺭﺍﻉ ﺍﻟﺴﻮﺩﺍﺀ ﻫﻲ ﺃﻃﻮﻝ ﻣـﻦ ﺫﺭﺍﻉ ﺍﻟـﺪﻭﺭ‬
‫ﺑﺈﺻﺒﻊ ﻭﺛﻠﺜﻲ ﺇﺻﺒﻊ ﻭﺿﻌﻬﺎ ﺍﻟﺮﺷﻴﺪ‪ .‬ﻭﺍﻟﺬﺭﺍﻉ ﺍﳍﺎﴰﻴﺔ ﺍﻟﺼﻐﺮﻯ ﺃﻃﻮﻝ ﻣﻦ ﺍﻟﺬﺭﺍﻉ ﺍﻟﺴﻮﺩﺍﺀ ﺑﺈﺻـﺒﻌﲔ ﻭ‬
‫ﺛﻠﺜﻲ ﺇﺻﺒﻊ ﺃﺣﺪﺛﻬﺎ ﺑﻼﻝ ﺑﻦ ﺃﰊ ﺑﺮﺩﺓ‪ .‬ﻭﺍﳍﺎﴰﻴﺔ ﺍﻟﻜﱪﻯ ﻫﻲ ﺃﻃﻮﻝ ﻣﻦ ﺫﺭﺍﻉ ﺍﻟﺴﻮﺩﺍﺀ ﲞﻤﺲ ﺃﺻـﺎﺑﻊ‬
‫ﻭﺛﻠﺜﻲ ﺇﺻﺒﻊ ﻧﻘﻠﻬﺎ ﺇﱃ ﺍﳍﺎﴰﻴﺔ ﺍﳌﻨﺼﻮﺭ‪ .‬ﺃﻣﺎ ﺍﻟﺬﺭﺍﻉ ﺍﻟﻌﻤﺮﻳﺔ ﻓﻬﻲ ﺫﺭﺍﻉ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄـﺎﺏ ‪ .‬ﻗـﺎﻝ‬
‫ﺍﳊﻜﻢ ﺑﻦ ﻋﺘﻴﺒﺔ ﺃﻥ ﻋﻤﺮ ﻋﻤﺪ ﺇﱃ ﺃﻃﻮﳍﺎ ﺫﺭﺍﻋﺎ ﻭﺃﻗﺼﺮﻫﺎ ﻓﺠﻤﻊ ﻣﻨﻬﺎ ﺛﻼﺛﺔ ﻭﺃﺧﺬ ﺍﻟﺜﻠﺚ ﻣﻨـﻬﺎ‪ ،‬ﻭﺯﺍﺩ‬
‫ﻋﻠﻴﻬﺎ ﻗﺒﻀﺔ ﻭﺇ‪‬ﺎﻣﺎ ﻗﺎﺋﻤﺔ ﰒ ﺧﺘﻢ ﰲ ﻃﺮﻓﻴﻪ ﺑﺎﻟﺮﺻﺎﺹ‪ .‬ﻭﺍﻟﺬﺭﺍﻉ ﺍﳌﺄﻣﻮﻧﻴﺔ ﺗﻘﺪﺭ ﺑﺎﻟﺬﺭﺍﻉ ﺍﻟﺴﻮﺩﺍﺀ ﺫﺭﺍﻋﲔ‬
‫ﻭﺛﻠﺜﻲ ﺫﺭﺍﻉ ﻭﺛﻼﺙ ﺃﺻﺎﺑﻊ ﻭﻭﺿﻌﻬﺎ ﺍﳌﺄﻣﻮﻥ"‪.١٦‬‬
‫"ﺍﳉﺮﻳﺐ‪ :‬ﻫﻮ ﻋﺸﺮ ﻗﺼﺒﺎﺕ ﰲ ﻋﺸﺮ ﻗﺼﺒﺎﺕ‪ ٣٦٠٠) .‬ﺫﺭﺍﻉ(‬
‫ﺍﻟﻘﻔﻴﺰ‪ :‬ﻋﺸﺮ ﻗﺼﺒﺎﺕ ﰲ ﻗﺼﺒﺔ )‪٣٦٠‬ﺫﺭﺍﻋﺎ ﻭﻫﻮ ﻋﺸﺮ ﺍﳉﺮﻳﺐ(‬
‫ﺍﻟﻌﺸﲑ‪ :‬ﻗﺼﺒﺔ ﰲ ﻗﺼﺒﺔ )‪ ٣٦‬ﺫﺭﺍﻋﺎ ﻭﻫﻮ ﻋﺸﺮ ﺍﻟﻘﻔﻴﺰ(‬
‫ﺍﻟﻘﺼﺒﺔ‪ :‬ﺳﺘﺔ ﺃﺫﺭﻉ‪.‬‬
‫ﺍﻟﻮﺳﻖ ‪ ٦٠ :‬ﺻﺎﻋﺎ ‪ ،‬ﺃﻭ ‪ ٦٠‬ﻗﻔﻴﺰﺍ‪.‬‬
‫ﺍﻟﺼﺎﻉ ‪ ٥,٣٣ :‬ﺭﻃﻼ‬
‫ﺍﻟﻜﻴﻞ‬
‫ﺃﻣﺎ ﺃﻫﻢ ﺃﺩﻭﺍﺕ ﺍﻷﲦﺎﻥ‪:‬‬
‫ﺍﻟﺪﺭﻫﻢ‪ :‬ﻭﳓﺘﺎﺝ ﳌﻌﺮﻓﺔ ﻭﺯﻧﻪ ﻭﻧﻘﺪﻩ‪ .‬ﻓﺄﻣﺎ ﻭﺯﻧﻪ‪" ،‬ﻓﺎﺳﺘﻘﺮ ﻋﻠﻰ ﺳﺘﺔ ﺩﻭﺍﻧﻖ‪ ،‬ﻭﺯﻥ ﻛﻞ ﻋﺸﺮﺓ‬
‫ﻣﻨﻬﺎ ﺳﺒﻌﺔ ﻣﺜﺎﻗﻴﻞ"‪ ،١٧‬ﻭﻛﺎﻥ ﻟﻠﻌ‪‬ﺮﻑ ﺩﻭﺭ ﻣﻬﻢ ﻋﻨﺪ ﺍﳋﻠﻴﻔﺔ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄﺎﺏ ‪ ،‬ﻓﻠﻤﺎ ﺭﺃﻯ ﺍﺧﺘﻼﻑ‬
‫ﺍﻟﺪﺭﺍﻫﻢ ﻗﺎﻝ "ﺍﻧﻈﺮﻭﺍ ﺇﱃ ﺃﻏﻠﺐ ﻣﺎ ﻳﺘﻌﺎﻣﻞ ﺑﻪ ﺍﻟﻨﺎﺱ ﻣﻦ ﺃﻋﻼﻫﺎ ﻭﺃﺩﻧﺎﻫﺎ ﻓﻜﺎﻥ ﺍﻟﺪﺭﻫﻢ ﺍﻟﺒﻐﻠﻲ ﻭﺍﻟﺪﺭﻫﻢ‬
‫ﺍﻟﻄﱪﻱ ﻓﺠﻤﻊ ﺑﻴﻨﻬﻤﺎ ﻓﻜﺎﻧﺎ ﺍﺛﲏ ﻋﺸﺮ ﺩﺍﻧﻘﺎ ﻓﺄﺧﺬ ﻧﺼﻔﻬﻤﺎ ﻓﻜﺎﻥ ﺳﺘﺔ ﺩﻭﺍﻧﻴﻖ‪ ،‬ﻓﺠﻌﻞ ﺍﻟﺪﺭﻫﻢ ﺍﻹﺳﻼﻣﻲ‬
‫ﺳﺘﺔ ﺩﻭﺍﻧﻖ ﻭﻣﱴ ﺯﺍﺩﺕ ﻋﻠﻴﻪ ﺛﻼﺛﺔ ﺃﺳﺒﺎﻋﻪ ﻛﺎﻥ ﻣﺜﻘﺎﻻ ﻭﻣﱴ ﻧﻘﺼﺖ ﻣﻦ ﺍﳌﺜﻘﺎﻝ ﺛﻼﺛﺔ ﺃﻋﺸﺎﺭﻩ ﻛﺎﻥ‬
‫ﺩﺭﳘﺎ ﻓﻜﻞ ﻋﺸﺮﺓ ﺩﺭﺍﻫﻢ ﺳﺒﻌﺔ ﻣﺜﺎﻗﻴﻞ ﻭﻛﻞ ﻋﺸﺮﺓ ﻣﺜﺎﻗﻴﻞ ﺃﺭﺑﻌﺔ ﻋﺸﺮ ﺩﺭﳘﺎ ﻭ ‪‬ﺳﺒﻌﺎﻥ"‪.١٨‬‬
‫ﺍﻟﺪﻧﺎﻧﲑ ﻭﺍﻟﺪﺭﺍﻫﻢ‪ ،‬ﺍﻟﺪﻧﺎﻧﲑ ﻣﻦ ﺍﻟﺬﻫﺐ ﻭﺍﻟﺪﺭﺍﻫﻢ ﻣﻦ ﺍﻟﻔﻀﺔ‪.‬‬
‫‪ Page 9 of 14 ‬‬
‫‪www.kantakji.org‬‬
‫‪Samer Kantakji Business Solution Center‬‬
‫ﺍﳌﻐﺸﻮﺷﺔ‪ ،‬ﻭﻫﻮ ﺍﻟﻨﻘﺪ ﺍﻟﺬﻱ ﺩﺧﻞ ﻓﻴﻪ ﺍﻟﻨﺤﺎﺱ ﻭﲰﻴﺖ ﺑﺎﳌﺰﻳﻔﺔ ﺃﻭ ﺍﻟﺮﺩﻳﺌﺔ‪.‬‬
‫ﻣﻜﺴﻮﺭ ﺍﻟﺪﺭﺍﻫﻢ ﻭﺍﻟﺪﻧﺎﻧﲑ‪ ،‬ﻰ ﺭﺳﻮﻝ ﺍﷲ ﻋﻦ "ﻛﺴﺮ ﺳﻜﺔ ﺍﳌﺴﻠﻤﲔ"‪ ١٩‬ﻓﻘﺪ ﺭﻭﻯ ﺍﳊﺎﻛﻢ‬
‫ﰲ ﺍﳌﺴﺘﺪﺭﻙ ﺃﻥ ﺍﻟﻨﱯ ‪ ‬ﻰ ﺃﻥ "ﺗﻜﺴﺮ ﺍﻟﺪﺭﺍﻫﻢ ﻟﺘﺠﻌﻞ ﻓﻀﺔ‪ ،‬ﻭﺗﻜﺴﺮ ﺍﻟﺪﻧﺎﻧﲑ ﻓﺘﺠﻌﻞ ﺫﻫﺒﺎ"‪ .٢٠‬ﻭﻗﺎﻝ‬
‫ﰲ ﺭﻭﺍﻳﺔ ﺑﻜﺮ ﺑﻦ ﳏﻤﺪ ﻭﻗﺪ ﺳﺄﻟﻪ ﻋﻦ ﺍﻟﺮﺟﻞ ﻳﻘﻄﻊ ﺍﻟﺪﺭﺍﻫﻢ ﻭﺍﻟﺪﻧﺎﻧﲑ ﻳﺼﻮﻍ ﻣﻨﻬﺎ‪ ،‬ﻗﺎﻝ‪ :‬ﻻ ﺗﻔﻌﻞ‪ ،‬ﰲ‬
‫ﻫﺬﺍ ﺿﺮﺭ ﻋﻠﻰ ﺍﻟﻨﺎﺱ"‪ .٢١‬ﻭﰲ ﻫﺬﺍ ﺇﺷﺎﺭﺓ ﻟﻜﻮ‪‬ﺎ ﺃﺩﻭﺍﺕ ﻗﻴﺎﺱ ﻻ ﺳﻠﻊ ﲝﺪ ﺫﺍ‪‬ﺎ‪ ،‬ﻭﲢﻮﻳﻠﻬﺎ ﺇﱃ ﻣﺼﺎﻍ‬
‫ﺳﻴﺆﺩﻱ ﻟﻔﻘﺪﺍ‪‬ﺎ ﻣﻦ ﺍﻷﺳﻮﺍﻕ ﳑﺎ ﺳﻴﺆﺛﺮ ﻋﻠﻰ ﺍﻷﺳﻌﺎﺭ ﺑﺸﻜﻞ ﻋﺎﻡ‪.‬‬
‫ﺍﻟﻨﻘﻮﺩ ﻭﺳﻌﺮ ﺻﺮﻓﻬﺎ‪:‬‬
‫ﻟﻘﺪ ﺗﻄﻮﺭﺕ ﺍﻟﻨﻘﻮﺩ ﰲ ﻇﻞ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺃﺳﻬﻤﺖ ﰲ ﺗﻜﻮﻳﻦ ﺍﻟﻜﻴﺎﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫ﺍﻹﺳﻼﻣﻲ‪ .‬ﻭﻭﺭﺩ ﻣﻌﲎ ﺍﻟﻨﻘﻮﺩ ﰲ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﱘ ﺑﻌﺪﺓ ﻣﻌﺎﱐ‪‬ﺯُﻳ‪‬ﻦﹶ ﻟ‪‬ﻠﻨﱠﺎﺱِ ﺣ‪‬ﺐ‪ ‬ﺍﻟﺸﱠﻬﹶﻮﹶﺍﺕ‪ ‬ﻣ‪‬ﻦﹶ ﺍﻟﻨ‪‬ﺴﹶﺎﺀ‪ ‬ﻭﹶﺍﻟْﺒﹶﻨ‪‬ﲔﹶ‬
‫ﻭﹶﺍﻟْﻘَﻨﹶﺎﻃ‪‬ﲑ‪ ‬ﺍﻟْﻤ‪‬ﻘَﻨ‪‬ﻄَﺮﹶﺓ‪ ‬ﻣ‪‬ﻦﹶ ﺍﻟﺬﱠﻫﹶﺐِ ﻭﹶﺍﻟْﻔ‪‬ﻀﱠﺔ‪ ‬ﻭﹶﺍﻟْﺨَﻴ‪‬ﻞِ ﺍﻟْﻤ‪‬ﺴﹶﻮﱠﻣﹶﺔ‪ ‬ﻭﹶﺍﻟْﺄَ�ْﻌﹶﺎﻡِ ﻭﹶﺍﻟْﺤﹶﺮ‪‬ﺙ‪ ‬ﺫَﻟ‪‬ﻚﹶ ﻣﹶﺘَﺎﻉ‪ ‬ﺍﻟْﺤﹶﻴﹶﺎﺓ‪ ‬ﺍﻟﺪ‪ْ�‬ﻴﹶﺎ ﻭﹶﺍﻟﻠﱠﻪ‪ ‬ﻋ‪‬ﻨ‪‬ﺪﹶﻩ‪‬‬
‫ﺣ‪‬ﺴ‪‬ﻦ‪ ‬ﺍﻟْﻤﹶﺂﺏِ)‪](١٤‬ﺳﻮﺭﺓ ﺁﻝ ﻋﻤﺮﺍﻥ[‪  ،‬ﻭﹶﻣ‪‬ﻦ‪ ‬ﺃَﻫ‪‬ﻞِ ﺍﻟْﻜ‪‬ﺘَﺎﺏِ ﻣﹶﻦ‪ ‬ﺇِﻥ‪ ‬ﺗَﺄْﻣﹶﻨ‪‬ﻪ‪ ‬ﺑِﻘ‪‬ﻨ‪‬ﻄَﺎﺭٍ ﻳ‪‬ﺆﹶﺩ‪‬ﻩ‪ ‬ﺇِﻟَﻴ‪‬ﻚﹶ ﻭﹶﻣ‪‬ﻨ‪‬ﻬ‪‬ﻢ‪ ‬ﻣﹶﻦ‪ ‬ﺇِﻥ‪‬‬
‫ﺗَﺄْﻣﹶﻨ‪‬ﻪ‪ ‬ﺑِﺪ‪‬ﻳﻨﹶﺎﺭٍ ﻟَﺎ ﻳ‪‬ﺆﹶﺩ‪‬ﻩ‪ ‬ﺇِﻟَﻴ‪‬ﻚﹶ ﺇِﻟﱠﺎ ﻣﹶﺎ ﺩ‪‬ﻣ‪‬ﺖﹶ ﻋﹶﻠَﻴ‪‬ﻪ‪ ‬ﻗَﺎﺋ‪‬ﻤ‪‬ﺎ )‪](٧٥‬ﺳﻮﺭﺓ ﺁﻝ ﻋﻤﺮﺍﻥ[‪  ،‬ﻭﹶﺷﹶﺮﹶﻭ‪‬ﻩ‪ ‬ﺑِﺜَﻤﹶﻦٍ ﺑﹶﺨْﺲٍ ﺩﹶﺭﹶﺍﻫ‪‬ﻢﹶ‬
‫ﻣﹶﻌ‪‬ﺪ‪‬ﻭﺩﹶﺓ‪ ‬ﻭﹶﻛَﺎ�ُﻮﺍ ﻓ‪‬ﻴﻪ‪ ‬ﻣ‪‬ﻦﹶ ﺍﻟﺰﱠﺍﻫ‪‬ﺪ‪‬ﻳﻦﹶ)‪](٢٠‬ﺳﻮﺭﺓ ﻳﻮﺳﻒ[‪ ،‬ﻭﹶﻗَﺎﻝَ ﻟ‪‬ﻔ‪‬ﺘْﻴﹶﺎ�‪‬ﻪ‪ ‬ﺍﺟ‪‬ﻌﹶﻠُﻮﺍ ﺑِﻀَﺎﻋﹶﺘَﻬ‪‬ﻢ‪ ‬ﻓ‪‬ﻲ ﺭِﺣﹶﺎﻟ‪‬ﻬِﻢ‪‬‬
‫ﻟَﻌﹶﻠﱠﻬ‪‬ﻢ‪ ‬ﻳﹶﻌ‪‬ﺮِﻓُﻮ�َﻬﹶﺎ ﺇِﺫَﺍ ﺍ�ْﻘَﻠَﺒ‪‬ﻮﺍ ﺇِﻟَﻰ ﺃَﻫ‪‬ﻠ‪‬ﻬِﻢ‪ ‬ﻟَﻌﹶﻠﱠﻬ‪‬ﻢ‪ ‬ﻳﹶﺮ‪‬ﺟِﻌ‪‬ﻮﻥﹶ)‪](٦٢‬ﺳﻮﺭﺓ ﻳﻮﺳﻒ[‪ ،‬ﻭﻋﻠﻰ ﻫﺬﺍ ﻋ‪‬ﺒﺮ ﺍﻟﻘﺮﺁﻥ‬
‫ﺍﻟﻜﺮﱘ ﻋﻦ ﺍﻟﻨﻘﻮﺩ ﺑﺎﻟﺬﻫﺐ ﻭﺍﻟﻔﻀﺔ ﻭﺍﳋﻴﻞ ﺍﳌﺴﻮﻣﺔ ﻭﺍﻷﻧﻌﺎﻡ ﻭﺍﳊﺮﺙ ﻭﺍﻟﺪﻳﻨﺎﺭ ﻭﺍﻟﺪﺭﻫﻢ ﻓﺸﻤﻞ ﺑﺬﻟﻚ‬
‫ﺍﻟﻨﻘﻮﺩ ﻭﺍﻟﺴﻠﻊ ﺃﻱ ﻛﻞ ﻣﺎﻟﻪ ﻗﻴﻤﺔ‪.‬‬
‫ﺍﻟﻨﻘﻮﺩ‪ ،‬ﻟﻘﺪ ﺗﻨﺎﻭﻝ ﺍﻟﻌﻠﻤﺎﺀ ﻣﺴﺄﻟﺔ ﺍﻟﻨﻘﻮﺩ ﻭﻋﺎﳉﻮﻫﺎ ﺑﺈﺳﻬﺎﺏ ﻛﺎﺑﻦ ﺳﻼﻡ ﻭ ﺍﻟﺒﻼﺫﺭﻱ‬
‫ﻭﺍﳌﺎﻭﺭﺩﻱ ﻭﺍﻟﺮﺍﻏﺐ ﺍﻷﺻﻔﻬﺎﱐ ﻭﺍﻟﻐﺰﺍﱄ ﻭﺍﺑﻦ ﺗﻴﻤﻴﺔ ﻭﺍﺑﻦ ﻗﻴﻢ ﺍﳉﻮﺯﻳﺔ ﻭﺍﺑﻦ ﺧﻠﺪﻭﻥ ﻭﺍﻟﺸﺎﻓﻌﻲ ﻭﺃﰊ‬
‫ﺣﻨﻴﻔﺔ ﻭﻏﲑﻫﻢ ﻛﺜﲑ‪ .‬ﻓﻌﺎﳉﻮﺍ ﻭﺯﻥ ﺍﻟﻨﻘﻮﺩ ﻭﻧﺴﺐ ﺧﻠﻄﻬﺎ ﻭﺍﻟﻨﻘﻮﺩ ﺍﻟﻔﺎﺳﺪﺓ‪ ،‬ﻭﰎ ﺿﺮﺏ ﺃﻭﻝ ﻧﻘﺪ‬
‫ﺇﺳﻼﻣﻲ ﰲ ﻋﻬﺪ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄﺎﺏ ‪) ‬ﺳﻨﺔ ‪ ٨‬ﻫـ‪ ٦٣٠-‬ﻡ( ﻃﺒﻊ ﻋﻠﻴﻬﺎ "ﻻ ﺇﻟﻪ ﺇﻻ ﺍﷲ ﻭﺣﺪﻩ‪ ،‬ﳏﻤﺪ‬
‫ﺭﺳﻮﻝ ﺍﷲ‪ ،‬ﺍﳊﻤﺪ ﷲ"‪ ،‬ﻭﻛﺎﻥ ﻋﺒﺪ ﺍﷲ ﺑﻦ ﺍﻟﺰﺑﲑ ﺃﻭﻝ ﻣﻦ ﺿﺮﺏ ﺩﻧﺎﻧﲑ ﻣﺪﻭﺭﺓ‪ .٢٢‬ﰒ ﻛﺎﻥ ﺫﻟﻚ ﰲ ﻋﻬﺪ‬
‫ﻋﺒﺪ ﺍﳌﻠﻚ ﺑﻦ ﻣﺮﻭﺍﻥ )ﺳﻨﺔ ‪ ٧٦‬ﻫـ=‪ ٦٩٦‬ﻡ(‪ .‬ﻭﻧﺎﻗﺸﻮﺍ ﻣﺴﺄﻟﺔ ﺳﻌﺮ ﺍﻟﺼﺮﻑ ﻭﺣﺎﻻﺕ ﺍﻟﻜﺴﺎﺩ‬
‫ﻭﺍﻟﺮﻭﺍﺝ ﺇﺿﺎﻓﺔ ﳌﻌﺎﳉﺔ ﺍﻟﻨﻘﻮﺩ ﺍﳌﻐﺸﻮﺷﺔ‪ .‬ﻓﺎﺑﻦ ﺳﻼﻡ ﺃﻭﺭﺩ ﻗﺼﺔ ﺍﻟﺪﺭﺍﻫﻢ ﻭﺳﺒﺐ ﺿﺮ‪‬ﺎ ﰲ ﺍﻹﺳﻼﻡ‬
‫ﺑﻜﺘﺎﺑﻪ "ﺑﺎﺏ ﺍﻟﺼﺎﻉ"‪ ،‬ﻭﺍﻟﺮﺍﻏﺐ ﺍﻷﺻﻔﻬﺎﱐ ﻋﺒ‪‬ﺮ ﻋﻦ ﺍﻟﻘﻴﻤﺔ ﺍﻟﱵ ﲢﻤﻠﻬﺎ ﺍﻟﻨﻘﻮﺩ ﲟﺎ ﲤﺜﻠﻪ ﻣﻦ ﻗﻮﺓ ﺷﺮﺍﺋﻴﺔ‪،‬‬
‫ﻭﺍﺑﻦ ﺗﻴﻤﻴﺔ )‪٦٦١‬ﻫـ‪ ٧٢٨-‬ﻫـ= ‪١٢٦٣‬ﻡ –‪١٣٢٨‬ﻡ( ﺃﺷﺎﺭ ﻟﻮﻇﻴﻔﺔ ﺍﻟﻨﻘﻮﺩ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﺍﳌﻘﺮﻳﺰﻱ‬
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‫‪Samer Kantakji Business Solution Center‬‬
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‫ﺳﺒﻖ ﻏﺮﻳﺸﺎﻡ ﺑﻘﻮﻟﻪ‪" :‬ﺇﻥ ﺍﻟﻨﻘﻮﺩ ﺍﻟﺮﺩﻳﺌﺔ ﺗﻄﺮﺩ ﺍﻟﻨﻘﻮﺩ ﺍﳉﻴﺪﺓ ﻣﻦ ﺍﻟﺘﺪﺍﻭﻝ" ﺍﳌﺴﻤﻰ ﺑﻘﺎﻧﻮﻥ ﻏﺮﻳﺸﺎﻡ ﰲ‬
‫ﻛﺘﺎﺑﻪ ﺇﻏﺎﺛﺔ ﺍﻷﻣﺔ ﺑﻜﺸﻒ ﺍﻟﻐﻤﺔ ﺣﻴﺚ ﺩﺭﺱ ﺃﺳﺒﺎﺏ ﻏﻼﺀ ﺍﳌﻌﻴﺸﺔ ﰲ ﻣﺼﺮ‪ .‬ﻭﻛﺬﻟﻚ ﺍﺑﻦ ﻋﺎﺑﺪﻳﻦ ﰲ‬
‫ﺭﺳﺎﻟﺘﻪ ﺗﻨﺒﻴﻪ ﺍﻟﺮﻗﻮﺩ ﻋﻠﻰ ﻣﺴﺎﺋﻞ ﺍﻟﻨﻘﻮﺩ‪.‬‬
‫ﻭﻟﻘﺪ ﺛﺒﺖ ﻭﺯﻥ ﺍﻟﺪﺭﻫﻢ‬
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‫ﺍﻟﺪﻳﻨﺎﺭ ﻓﻜﺎﻥ ﻭﺯﻥ ﺍﻟﺪﺭﻫﻢ ﺍﻟﺸﺮﻋﻲ ‪ ٢,٩٧‬ﻏﺮﺍﻡ ﻭﰲ ﺫﻟﻚ ﻗﺎﻝ‬
‫ﺍﺑﻦ ﺧﻠﺪﻭﻥ "ﺇﻥ ﺍﻹﲨﺎﻉ ﻣﻨﻌﻘﺪ ﻣﻨﺬ ﺻﺪﻭﺭ ﺍﻹﺳﻼﻡ ﻭﻋﻬﺪ ﺍﻟﺼﺤﺎﺑﺔ ﻭﺍﻟﺘﺎﺑﻌﲔ ﺃﻥ ﺍﻟﺪﺭﻫﻢ ﺍﻟﺸﺮﻋﻲ ﻫﻮ‬
‫ﺍﻟﺬﻱ ﺗﺰﻥ ﺍﻟﻌﺸﺮﺓ ﻣﻨﻪ ﺳﺒﻌﺔ ﻣﺜﺎﻗﻴﻞ ﻣﻦ ﺍﻟﺬﻫﺐ ﻭﺍﻷﻭﻗﻴﺔ ﻣﻨﻪ ﺃﺭﺑﻌﻮﻥ ﺩﺭﳘﺎ ﻭﻫﻮ ﻋﻠﻰ ﻫﺬﺍ ﻟﺴﺒﻌﺔ ﺃﻋﺸﺎﺭ‬
‫ﺍﻟﺪﻳﻨﺎﺭ ﻭﻭﺯﻥ ﺍﳌﺜﻘﺎﻝ ﻣﻦ ﺍﻟﺬﻫﺐ ﺍﺛﻨﺘﺎﻥ ﻭﺳﺒﻌﻮﻥ ﺣﺒﺔ ﻣﻦ ﺍﻟﺸﻌﲑ‪ ،‬ﻓﺎﻟﺪﺭﻫﻢ ﺍﻟﺬﻱ ﻫﻮ ﺳﺒﻌﺔ ﺃﻋﺸﺎﺭﻩ‬
‫ﲬﺴﻮﻥ ﺣﺒﺔ ﻭ ُﲬﺴﺎ ﺍﳊﺒﺔ ‪ ، 50 2‬ﻭﻫﺬﻩ ﺍﳌﻘﺎﺩﻳﺮ ﻛﻠﻬﺎ ﺛﺎﺑﺘﺔ ﺑﺎﻹﲨﺎﻉ"‪ .٢٣‬ﻓﺎﻟﺒﺪﺍﻳﺔ ﻛﺎﻧﺖ ﻣﻦ ﺍﻟﻔﺎﺭﻭﻕ‬
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‫ﻋﻤﺮ ‪ ‬ﻭﺍﻻﻛﺘﻤﺎﻝ ﻛﺎﻥ ﻋﻠﻰ ﻳﺪ ﻋﺒﺪ ﺍﳌﻠﻚ ﺑﻦ ﻣﺮﻭﺍﻥ‪ ،‬ﻭﻫﻜﺬﺍ ﺗﻨﻤﻮ ﺍﳊﻀﺎﺭﺓ ﺟﻴﻼ ﺑﻌﺪ ﺟﻴﻞ ﻟﺘﺄﺧﺬ‬
‫ﺷﻜﻞ ﺍﻟﻜﻤﺎﻝ ﺃﻭ ﻗﺮﻳﺒﺎ ﻣﻨﻪ‪.‬‬
‫"ﳑﺎ ﺳﺒﻖ ﻳﺘﻀﺢ ﺃﻧﻪ ﱂ ﻳﻨﺘﻪ ﺍﻟﻘﺮﻥ ﺍﳍﺠﺮﻱ ﺍﻷﻭﻝ ﺣﱴ ﺻﺎﺭﺕ ﻋﻤﻠﺔ ﺍﻟﻌﺎﱂ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻫﻲ ﺍﻟﻌﻤﻠﺔ‬
‫ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺩﺭﻫﻢ ﻓﻀﻲ ﺇﺳﻼﻣﻲ ‪ ،‬ﻭﺩﻳﻨﺎﺭ ﺫﻫﱯ ﺇﺳﻼﻣﻲ"‪.٢٤‬‬
‫ﺳﻌﺮ ﺍﻟﺼﺮﻑ‪ ،‬ﺇﻥ ﺍﻧﺘﺸﺎﺭ ﺍﻟﺮﻗﻌﺔ ﺍﳉﻐﺮﺍﻓﻴﺔ ﻟﺒﻼﺩ ﺍﳌﺴﻠﻤﲔ ﻭﺍﺧﺘﻼﻃﻬﺎ ﺑﺎﻷﻣﻢ ﺍ‪‬ﺎﻭﺭﺓ ﳍﺎ ﲡﺎﺭﺓ‬
‫ﻭﻋﻤﺮﺍﻧﺎ ﺳﺎﻋﺪ ﰲ ﺍﺧﺘﻼﻁ ﻋﻤﻼﺕ ﻫﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﻓﻜﺎﻥ ﻻﺑﺪ ﻣﻦ ﺃﺳﻌﺎﺭ ﺻﺮﻑ ﺗﺒﲎ ﻋﻠﻰ ﺃﺳﺎﺳﻬﺎ ﻧﺴﺐ‬
‫ﺗﺒﺪﻳﻞ ﺍﻟﻌﻤﻼﺕ ﺑﻌﻀﻬﺎ ﺑﺒﻌﺾ ﻭﻫﺬﻩ ﺣﺎﺟﺔ ﻻ ﻏﲎ ﻋﻨﻬﺎ ﻃﺎﳌﺎ ﺃﻥ ﺍﻟﺘﺒﺎﺩﻝ ﺍﻟﺘﺠﺎﺭﻱ ﰲ ﺣﺎﻟﺔ ﺻﺤﻴﺔ‬
‫ﻭﺟﻴﺪﺓ‪ .‬ﻭﺫﻛﺮ ﺍﻟﻘﻠﻔﺸﻨﺪﻱ ﺗﺒﺪﻝ ﺣﺎﻝ ﺳﻌﺮ ﺍﻟﺼﺮﻑ ﺑﻘﻮﻟﻪ‪" :‬ﺻﺮﻑ ﺍﻟﺬﻫﺐ ﺑﺎﻟﺪﻳﺎﺭ ﺍﳌﺼﺮﻳﺔ ﻻ ﻳﺜﺒﺖ‬
‫ﻋﻠﻰ ﺣﺎﻟﻪ ﺑﻞ ﻳﻌﻠﻮ ﺗﺎﺭﺓ ﻭﻳﻬﺒﻂ ﺃﺧﺮﻯ ﲝﺴﺐ ﻣﺎ ﺗﻘﺘﻀﻴﻪ ﺍﳊﺎﻝ‪ ،‬ﻭﻏﺎﻟﺐ ﻣﺎ ﻛﺎﻥ ﻋﻠﻴﻪ ﺻﺮﻑ ﺍﻟﺪﻳﻨﺎﺭ‬
‫ﺍﳌﺼﺮﻱ ﰲ ﻣﺎ ﺃﺩﺭﻛﻨﺎﻩ ﰲ ﺍﻟﺘﺴﻌﲔ ﻭﺍﻟﺴﺒﻌﻤﺎﺋﺔ ﻭﻣﺎ ﺣﻮﳍﺎ ﻋﺸﺮﻭﻥ ﺩﺭﳘﺎ‪ .‬ﻭﺍﻷﻓﺮﻧﱵ )ﻋﻤﻠﺔ ﺭﻭﻣﺎﻧﻴﺔ(‬
‫ﺳﺒﻌﺔ ﻋﺸﺮ ﺩﺭﳘﺎ ﻭﻣﺎ ﻗﺎﺭﺏ ﺫﻟﻚ‪ .‬ﺃﻣﺎ ﺍﻵﻥ ﻓﻘﺪ ﺯﺍﺩ ﻭﺧﺮﺝ ﻋﻦ ﺍﳊﺪ ﺧﺼﻮﺻﺎ ﰲ ﺳﻨﺔ ﺛﻼﺙ ﻋﺸﺮﺓ‬
‫ﻭﲦﺎﳕﺎﺋﺔ‪ ،‬ﻭﺇﻥ ﻛﺎﻥ ﰲ ﺍﻟﺪﻭﻟﺔ ﺍﻟﻈﺎﻫﺮﻳﺔ ﻗﺪ ﺑﻠﻎ ﲦﺎﻧﻴﺔ ﻭﻋﺸﺮﻳﻦ ﺩﺭﳘﺎ ﻭﻧﺼﻔﺎ ﻓﻴﻤﺎ ﺭﺃﻳﺘﻪ ﰲ ﺑﻌﺾ‬
‫ﺍﻟﺘﻮﺍﺭﻳﺦ"‪.٢٥‬‬
‫ﻭﺃﺩﻯ ﺍﻟﺘﻄﻮﺭ ﺍﻟﻨﻘﺪﻱ ﰲ ﺫﻟﻚ ﺍﻟﻌﻬﺪ ﺇﱃ ﻭﺟﻮﺩ ﻋﻤﻠﺔ ﺍﲰﻴﺔ ﻫﻲ ﺍﻟﺪﻳﻨﺎﺭ ﺍﳉﻴﺸﻲ‪ ،‬ﻭﻫﻮ‬
‫"ﻣﺴﻤﻰ ﻻ ﺣﻘﻴﻘﺔ ﻳﺴﺘﻌﻤﻠﻪ ﺃﻫﻞ ﺩﻳﻮﺍﻥ ﺍﳉﻴﺶ ﰲ ﻋﱪﺓ ﺍﻹﻗﻄﺎﻋﺎﺕ ﺑﺄﻥ ﳚﻌﻠﻮﺍ ﻟﻜﻞ ﺇﻗﻄﺎﻉ ﻋﱪﺓ ﺩﻧﺎﻧﲑ‬
‫ﻣﻌﱪﺓ ﻣﻦ ﻗﻠﻴﻞ ﺃﻭ ﻛﺜﲑ‪ ....‬ﻭﰲ ﻋﺮﻑ ﺍﻟﻨﺎﺱ ﺛﻼﺛﺔ ﻋﺸﺮ ﺩﺭﳘﺎ ﻭﺛﻠﺚ ﻭﻛﺄﻧﻪ ﻋﻠﻰ ﻣﺎ ﻛﺎﻥ ﻋﻠﻴﻪ ﺍﳊﺎﻝ‬
‫ﻣﻦ ﻗﻴﻤﺔ ﺍﻟﺬﻫﺐ ﻋﻨﺪ ﺗﺮﺗﻴﺐ ﺍﳉﻴﺶ ﰲ ﺍﻟﺰﻣﻦ ﺍﻟﻘﺪﱘ ‪ ،‬ﻓﺈﻥ ﺻﺮﻑ ﺍﻟﺬﻫﺐ ﰲ ﺍﻟﺰﻣﻦ ﺍﻷﻭﻝ ﻛﺎﻥ ﻗﺮﻳﺒﺎ‬
‫ﻣﻦ ﻫﺬﺍ ﺍﳌﻌﲎ"‪ ،‬ﻭﺃﻭﺭﺩ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺘﺎﱄ‪":‬ﺟﻌﻠﺖ ﺍﻟﺪﻳﺔ ﻋﻨﺪ ﻣﻦ ﻗﺪ‪‬ﺭﻫﺎ ﺑﺎﻟﻨﻘﺪ ﻣﻦ ﺍﻟﻔﻘﻬﺎﺀ ﺃﻟﻒ‬
‫ﺩﻳﻨﺎﺭ ﻭ ﺍﺛﲏ ﻋﺸﺮ ﺃﻟﻒ ﺩﺭﻫﻢ ﻓﻴﻜﻮﻥ ﻋﻦ ﻛﻞ ﺩﻳﻨﺎﺭ ﺍﺛﻨﺎ ﻋﺸﺮ ﺩﺭﳘﺎ ﻭﻫﻮ ﺻﺮﻓﻪ ﻳﻮﻣﺌﺬ"‪ .٢٦‬ﻛﻤﺎ ﺳﺎﺩﺕ‬
‫‪ Page 11 of 14 ‬‬
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‫‪Samer Kantakji Business Solution Center‬‬
‫ﻋﻤﻠﺔ ﺍﲰﻴﺔ ﺃﺧﺮﻯ ﻫﻲ ﺍﻟﺪﺭﺍﻫﻢ ﺍﻟﺴﻮﺩﺍﺀ ﻓﻜﺎﻧﺖ ﺃﲰﺎﺀ ﻋﻠﻰ ﻏﲑ ﻣﺴﻤﻴﺎﺕ ﻛﺎﻟﺪﻧﺎﻧﲑ ﺍﳉﻴﺸﻴﺔ ﻭﻛﻞ‬
‫ﺩﺭﻫﻢ ﻣﻨﻬﺎ ﻣﻌﺘﱪ ﰲ ﺍﻟﻌﺮﻑ ﺑﺜﻠﺚ ﺩﺭﻫﻢ ﻧﻘﺮﺓ )ﻣﺼﻜﻮﻙ(‪.‬‬
‫ﺍﻷﺳﻌﺎﺭ ﻭﺍﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﳍﺎ‪:‬‬
‫ﺍﻷﺳﻌﺎﺭ‪ ،‬ﺩﺭﺱ ﻋﻠﻤﺎﺀ ﺍﳌﺴﻠﻤﲔ ﺃﺳﻌﺎﺭ ﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﺮﺋﻴﺴﻴﺔ ﰲ ﻋﺪﺓ ﻣﻨﺎﻃﻖ ﺟﻐﺮﺍﻓﻴﺔ ﻭﻗﺎﺭﻧﻮﺍ‬
‫ﺑﻴﻨﻬﺎ ﻭﻓﺴﺮﻭﺍ ﺃﺳﺒﺎﺏ ﺫﻟﻚ ﺗﺒﻌﺎ ﻟﻠﻤﺴﺒﺐ‪ ،‬ﻭﻳﻮﺿﺢ )ﺍﻟﺸﻜﻞ ‪ (١‬ﺁﻟﻴﺔ ﲢﺪﻳﺪ ﺍﻷﺳﻌﺎﺭ ﻣﻦ ﺧﻼﻝ ﺍﻷﲦﺎﻥ‬
‫ﻭﺍﳌﺜﻤﻨﺎﺕ ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺫﻛﺮ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ ﺳﻌﺮ ﺍﻟﺼﺮﻑ ﻭﺃﺗﺒﻌﻪ ﺑﺎﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﻟﻸﺳﻌﺎﺭ ﻭﺑﲔ ﺩﻭﺭ ﺍﻟﻌﺮﺽ‬
‫ﻭﺍﻟﻄﻠﺐ ﰲ ﺫﻟﻚ‪ ،‬ﻭﺍﺳﺘﺸﻬﺪ ﺑﺪﺭﺍﺳﺎﺕ ﻗﺎﻡ ‪‬ﺎ ﻏﲑﻩ ﻛﻘﻮﻟﻪ‪" :‬ﺫﻛﺮ ﺍﳌﻘ ‪‬ﺮ ﺍﻟﺸﻬﺎﰊ ﺑﻦ ﻓﻀﻞ ﺍﷲ ﰲ‬
‫ﻣﺴﺎﻟﻚ ﺍﻷﺑﺼﺎﺭ ﲨﻠﺔ ﻣﻦ ﺍﻷﺳﻌﺎﺭ ﰲ ﺯﻣﺎﻧﻪ ﻓﻘﺎﻝ‪ :‬ﻭﺃﻭﺳﻂ ﺃﺳﻌﺎﺭﻫﺎ ﰲ ﻏﺎﻟﺐ ﺍﻷﻭﻗﺎﺕ ﺃﻥ ﻳﻜﻮﻥ‬
‫ﺃﺭﺩﺏ ﺍﻟﻘﻤﺢ ﲞﻤﺴﺔ ﻋﺸﺮ ﺩﺭﳘﺎ ﻭﺍﻟﺸﻌﲑ ﺑﻌﺸﺮﺓ ﻭﺑﻘﻴﺔ ﺍﳊﺒﻮﺏ ﻋﻠﻰ ﻫﺬﺍ ﺍﻷﳕﻮﺫﺝ‪ ،‬ﻭﺍﻷﺭﺯ ﻳﺒﻠﻎ ﻓﻮﻕ‬
‫ﺫﻟﻚ ﻭﺍﻟﻠﺤﻢ ﺃﻗﻞ ﺳﻌﺮﻩ ﺍﻟﺮﻃﻞ ﺑﻨﺼﻒ ﺩﺭﻫﻢ‪ .‬ﻗﻠﺖ‪ :‬ﻭﻫﺬﻩ ﺍﻷﺳﻌﺎﺭ ﺍﻟﱵ ﺫﻛﺮﻫﺎ ﻗﺪ ﺃﺩﺭﻛﻨﺎ ﻏﺎﻟﺒﻬﺎ‬
‫ﻭﺑﻘﻴﺖ ﺇﱃ ﻣﺎ ﺑﻌﺪ ﺍﻟﺜﻤﺎﻧﲔ ﻭﺍﻟﺴﺒﻌﻤﺎﺋﺔ ﻓﻐﻠﺖ ﺍﻷﺳﻌﺎﺭ ﻭﺗﺰﺍﻳﺪﺕ ﰲ ﻛﻞ ﺻﻨﻒ ﻣﻦ ﺫﻟﻚ ﻭﻏﲑﻩ ﻭﺻﺎﺭ‬
‫ﺍﳌﺜﻞ ﺇﱃ ﺛﻼﺛﺔ ﺃﻣﺜﺎﻟﻪ ﻭﺃﺭﺑﻌﺔ ﺃﻣﺜﺎﻟﻪ‪ ،‬ﻓﻼ ﺣﻮﻝ ﻭﻻ ﻗﻮﺓ ﺇﻻ ﺑﺎﷲ ﺫﻱ ﺍﳌﻨﻦ ﺍﳉﺴﻴﻤﺔ ﺍﻟﻘﺎﺩﺭ ﻋﻠﻰ ﺇﻋﺎﺩﺓ‬
‫ﺫﻟﻚ ﻋﻠﻰ ﻣﺎ ﻛﺎﻥ ﻋﻠﻴﻪ ﺃﻭ ﺩﻭﻧﻪ ‪‬ﻭﹶﻫ‪‬ﻮﹶ ﺍﻟﱠﺬ‪‬ﻱ ﻳ‪‬ﻨﹶﺰ‪‬ﻝُ ﺍﻟْﻐَﻴ‪‬ﺚﹶ ﻣ‪‬ﻦ‪ ‬ﺑﹶﻌ‪‬ﺪ‪ ‬ﻣﹶﺎ ﻗَﻨﹶﻄُﻮﺍ ﻭﻳﹶﻨ‪‬ﺸ‪‬ﺮ‪ ‬ﺭﹶﺣ‪‬ﻤﹶﺘَﻪ‪ ‬ﻭﹶﻫ‪‬ﻮﹶ ﺍﻟْﻮﹶﻟ‪‬ﻲ‪‬‬
‫ﺍﻟْﺤﹶﻤ‪‬ﻴﺪ‪] (٢٨)‬ﺳﻮﺭﺓ ﺍﻟﺸﻮﺭﻯ["‪ .٢٧‬ﻭﻫﺬﺍ ﺩﻻﻟﺔ ﻭﺍﺿﺤﺔ ﻋﻠﻰ ﺍﻟﻌﺮﺽ ﻭﺍﻟﻄﻠﺐ ﻓﻘﻠﺔ ﺍﻟﻌﺮﺽ ﺃﺩﺕ ﺇﱃ‬
‫ﺍﻟﻐﻼﺀ ﻟﺬﻟﻚ ﺫﻛﺮ ﻫﺬﻩ ﺍﻵﻳﺔ ﻃﻠﺒﺎ ﻣﻦ ﺍﷲ ﺃﻥ ‪‬ﻳﱰﻝ ﺍﻷﻣﻄﺎﺭ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﳋﲑﺍﺕ ﻭﻣﻦ ﰒ ﺯﻳﺎﺩﺓ‬
‫ﺍﻟﻌﺮﺽ ﻓﻬﺒﻮﻁ ﰲ ﺍﻷﺳﻌﺎﺭ‪.‬‬
‫ﺍﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﻟﻸﺳﻌﺎﺭ‪ ،‬ﻗﺎﺭﻥ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ ﻭﻏﲑﻩ ﺍﻷﺳﻌﺎﺭ ﺍﻟﺴﺎﺋﺪﺓ ﻣﻊ ﺃﺳﻌﺎﺭ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻷﺧﺮﻯ‪،‬‬
‫ﻭﺫﻛﺮ ﻏﺎﻟﺐ ﺍﻟﺒﻠﺪﺍﻥ ﰲ ﺣﻴﻨﻪ‪ ،‬ﻓﻘﺪ ﺭﻭﻯ ﻋﻦ ﺇﻳﺮﺍﻥ ﺃﻥ "ﻣﻌﺎﻣﻼ‪‬ﺎ ﺑﺎﻟﺪﻳﻨﺎﺭ ﺍﻟﺮﺍﺑﺢ )ﺫﻭ ﺍﻟﺴﻌﺮ ﺍﻷﻋﻠﻰ(‬
‫ﻭﻫﻮ ﺳﺘﺔ ﺩﺭﺍﻫﻢ ﻛﻤﺎ ﰲ ﻣﻌﻈﻢ ﳑﻠﻜﺔ ﺇﻳﺮﺍﻥ ﻭﰲ ﺑﻌﻀﻬﺎ ﺑﺎﻟﺪﻳﻨﺎﺭ ﺍﳋﺮﺍﺳﺎﱐ ﻭﻫﻮ ﺃﺭﺑﻌﺔ ﺩﺭﺍﻫﻢ‪ ...‬ﻭﻫﻲ‬
‫ﻭﺇﻥ ﻗﻞ ﻭﺯ‪‬ﺎ ﻋﻦ ﻣﻌﺎﻣﻠﺔ ﻣﺼﺮ ﻭﺍﻟﺸﺎﻡ ﻓﺈ‪‬ﺎ ﲡﻮﺯ ﻣﺜﻞ ﺟﻮﺍﺯﻫﺎ‪ .‬ﻭﺃﻣﺎ ﺃﺳﻌﺎﺭﻫﺎ ﻓﺄﺳﻌﺎﺭﻫﺎ ﲨﻴﻌﻬﺎ ﻣ‪‬ﺮﺿﻴﺔ‬
‫ﺣﱴ ﺇﺫﺍ ﻏﻠﺖ ﺍﻷﺳﻌﺎﺭ ﻓﻴﻬﺎ ﺃﻋﻠﻰ ﺍﻟﻐﻠﻮ ﻛﺎﻧﺖ ﻣﺜﻞ ﺃﺭﺧﺺ ﺍﻷﺳﻌﺎﺭ ﲟﺼﺮ ﻭﺍﻟﺸﺎﻡ"‪ .٢٨‬ﻭﺫﻛﺮ ﻋﻦ ﳑﻠﻜﺔ‬
‫ﺧﻮﺍﺭﺯﻡ "ﺃﻥ ﺩﻳﻨﺎﺭﻫﻢ ﺭﺍﺑﺢ ﻛﻤﺎ ﻫﻮ ﰲ ﻏﺎﻟﺐ ﳑﻠﻜﺔ ﺇﻳﺮﺍﻥ ﻭﻫﻮ ﺍﻟﺬﻱ ﻋﺪﻩ ﺳﺘﺔ ﺩﺭﺍﻫﻢ ﻭﺃﻥ ﺍﳊﺒﻮﺏ‬
‫ﺗﺒﺎﻉ ﻛﻠﻬﺎ ﻋﻨﺪﻫﻢ ﺑﺎﻟﺮﻃﻞ‪ ...‬ﻭﺃﻣﺎ ﺍﻷﺳﻌﺎﺭ ﰲ ﲨﻴﻊ ﻫﺬﻩ ﺍﳌﻤﻠﻜﺔ ﺭﺧﻴﺔ ﺇﱃ ﺍﻟﻐﺎﻳﺔ ﺇﻻ ﻛﺮﻛﻨﺞ ﺃﻡ ﺃﻗﻠﻴﻢ‬
‫ﺧﻮﺍﺭﺯﻡ ﻓﺈ‪‬ﺎ ﻣﺘﻤﺎﺳﻜﺔ ﰲ ﺃﺳﻌﺎﺭ ﺍﻟﻐﻼﺕ ﻗﻞ ﺃﻥ ﺗﺮﺧﺺ ﺑﻞ ﺇﻣﺎ ﺃﻥ ﺗﻜﻮﻥ ﻏﺎﻟﻴﺔ ﺃﻭ ﻣﺘﻮﺳﻄﺔ ﻻ ﻳﻌﺮﻑ‬
‫‪‬ﺎ ﺍﻟﺮﺧﺺ ﺃﺑﺪﺍ"‪.٢٩‬‬
‫‪ Page 12 of 14 ‬‬
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‫ﳑﺎ ﺳﺒﻖ ﳝﻜﻨﻨﺎ ﺗﻠﺨﻴﺺ ﺗﻘﻨﻴﺎﺕ ﺃﺩﻭﺍﺕ ﺍﶈﺎﺳﺒﺔ ﺍﻟﱵ ﻃﻮﺭ‪‬ﺎ ﺍﳊﻀﺎﺭﺓ ﺍﻹﺳﻼﻣﻴﺔ ﰲ ﺍﻟﺸﻜﻞ‬
‫)‪:(٤‬‬
‫א‬
‫א‬
‫ﺍﻟﺪﻭﺍﺓ‬
‫اﻷرﻗﺎم‬
‫ﺍﻟﻘﻠﻢ‬
‫ﺃﻧﻈﻤﺔ ﺍﻟﻌﺪ‬
‫ﻣﺘﻤﻤﺎﺕ‬
‫ﺍﳊﺴﺎﺏ‬
‫א‬
‫א‬
‫اﻟﻤﻮزوﻧﺎت‬
‫ﺍﳌﻘﻴﺴﺎﺕ‬
‫ﺍﻟﺪﻧﺎﻧﲑ‬
‫א‬
‫ﺍﻟﺪﺭﺍﻫﻢ‬
‫ﺍﻟﻔﻠﻮﺱ‬
‫ﺍﳌﻜﻴﻼﺕ‬
‫ﻧﻘﺪﻳﺔ ﻭﺳﻠﻌﻴﺔ‬
‫א‬
‫ﺍﻟﺸﻜﻞ ﺭﻗﻢ )‪ (٤‬ﺗﻘﻨﻴﺎﺕ ﺃﺩﻭﺍﺕ ﺍﶈﺎﺳﺒﺔ ﺍﻟﱵ ﻃﻮﺭ‪‬ﺎ ﺍﳊﻀﺎﺭﺓ‬
‫ﻳﺘﺒﲔ ﳑﺎ ﺳﺒﻖ ﺃﻥ ﺗﻄﻮﺭ ﻫﺬﻩ ﺍﻷﺩﻭﺍﺕ ﻗﺪ ﺧﺪﻣﺖ ﺍﶈﺎﺳﺒﺔ ﺑﺎﻟﺘﺰﺍﻣﻬﺎ ﺑﺎﻟﺜﻮﺍﺑﺖ ﺍﻟﺸﺮﻋﻴﺔ ﳑﺎ‬
‫ﺃﻋﻄﺎﻫﺎ ﻣﻨﻄﻘﻴ ﹰﺔ ﻭﺛﺒﺎﺗﹰﺎ ﺧﻼﻝ ﺣﻘﺒﺔ ﺗﺎﺭﳜﻴﺔ ﻃﻮﻳﻠﺔ ﺍﻣﺘﺪﺕ ﺣﱴ ﻭﻗﺘﻨﺎ ﺍﻟﺮﺍﻫﻦ‪ ،‬ﻓﻘﺪ ﻋﺎﺩ ﺍﻟﺪﻳﻨﺎﺭ ﺍﻟﺬﻫﱯ‬
‫ﺍﻹﺳﻼﻣﻲ ﰲ ﻣﻨﺘﺼﻒ ‪٢٠٠٣‬ﻡ ﰲ ﻣﺎﻟﻴﺰﻳﺎ‪ .‬ﺷﻬﺪﺕ ﻫﻴﺌﺔ ﺍﶈﺎﺳﺒﲔ ﺍﻟﺪﻭﻟﻴﲔ ‪ AIA‬ﺑﺎﺯﺩﻳﺎﺩ ﺍﻟﻨﺸﺎﻁ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻹﺳﻼﻣﻲ ﺑﺸﻜﻞ ﻣﻠﺤﻮﻅ ﻣﻨﺬ ﺍﻟﻘﺮﻥ ﺍﳌﺎﺿﻲ ﺑﻘﻮﳍﺎ "ﺍﻟﱵ ﻻﺣﻈﺖ ﺍﻷﳘﻴﺔ ﺍﳌﺘﺰﺍﻳﺪﺓ ﻟﻄﺮﻕ‬
‫ﺍﻷﻋﻤﺎﻝ ﺍﻹﺳﻼﻣﻴﺔ ﺿﻤﻦ ﺑﻴﺌﺔ ﺍﻷﻋﻤﺎﻝ ﺍﳊﺪﻳﺜﺔ"‪.٣٠‬‬
‫‪ 1‬ﻣﺎﻛﻠﻴﺶ‪ ،‬ﺟﻮﻥ‪ ،‬ﺍﻟﻌﺪﺩ ﻣﻦ ﺍﳊﻀﺎﺭﺍﺕ ﺍﻟﻘﺪﳝﺔ ﺣﱴ ﻋﺼﺮ ﺍﻟﻜﻤﺒﻴﻮﺗﺮ‪ ،‬ﺗﺮﲨﺔ ﺧﻀﺮ ﺍﻷﲪﺪ ﻭ ﻣﻮﻓﻖ ﺩﻋﺒﻮﻝ ﺳﻠﺴﻠﺔ ﻋﺎﱂ ﺍﳌﻌﺮﻓﺔ ﺍﻟﻌﺪﺩ ‪ ،٢٥١‬ﺍﻟﻜﻮﻳﺖ‪ ،‬ﺹ ‪.١٥‬‬
‫‪ 2‬ﻃﺎﺵ‪ ،‬ﺩ‪ .‬ﻋﺒﺪ ﺍﻟﻘﺎﺩﺭ "ﺍﳌﻌﻄﻴﺎﺕ ﺍﳊﻀﺎﺭﻳﺔ ﻟﻺﺳﻼﻡ"‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ ﺍﻟﻌﺪﺩ ‪ ،١٧١‬ﺩﰊ‪.‬‬
‫‪ 3‬ﻣﺎﻛﻠﻴﺶ‪ ،‬ﺟﻮﻥ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ ‪.١٨٦‬‬
‫‪ 4‬ﺃﲪﺪ‪ ،‬ﺩ‪ .‬ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﻳﺴﺮﻱ ‪ ،‬ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ ﺑﲔ ﻣﻨﻬﺠﻴﺔ ﺍﻟﺒﺤﺚ ﻭﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﻄﺒﻴﻖ‪ ،‬ﻣﻨﺸﻮﺭﺍﺕ ﺑﻨﻚ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻹﺳﻼﻣﻲ‪ ،‬ﺹ ‪١٣‬‬
‫‪ 5‬ﺷﻮﺣﺎﻥ‪ ،‬ﺃﲪﺪ‪" ،‬ﺗﺎﺭﻳﺦ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄﺎﺏ" ﻟﻺﻣﺎﻡ ﺍﺑﻦ ﺍﳉﻮﺯﻱ‪ ،‬ﻣﻜﺘﺒﺔ ﺍﻟﺘﺮﺍﺙ‪ ،‬ﺩﻳﺮ ﺍﻟﺰﻭﺭ‪ ،‬ﺹ ‪.١٣٣‬‬
‫‪ 6‬ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.٣٠‬‬
‫‪ 7‬ﺗﻔﺴﲑ ﺍﻟﻘﺮﻃﱯ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺝ ‪ ،١٨‬ﺹ ‪.١٤٦‬‬
‫‪ 8‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﺻﺒﺢ ﺍﻷﻋﺸﻰ ﰲ ﺻﻨﺎﻋﺔ ﺍﻹﻧﺸﺎﺀ‪ ،‬ﺍﳉﺰﺀ ‪ ،٢‬ﻣﻄﺒﻮﻋﺎﺕ ﻭﺯﺍﺭﺓ ﺍﻟﺜﻘﺎﻓﺔ ﻭﺍﻹﺭﺷﺎﺩ ﺍﻟﻘﻮﻣﻲ‪ ،‬ﻣﺼﺮ‪ ،‬ﺹ ‪٤٤٠‬‬
‫‪ 9‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺍﳉﺰﺀ ‪ ٢‬ﺹ ‪٤٥٥‬‬
‫‪ 10‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺍﳉﺰﺀ ‪ ٢‬ﺹ ‪٤٥٧‬‬
‫‪ 11‬ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٦٨‬‬
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‫‪Samer Kantakji Business Solution Center‬‬
‫‪ 12‬ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٦٩‬‬
‫‪ 13‬ﺟﻮﻥ ﻣﺎﻛﻠﻴﺶ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٦٨‬‬
‫‪ 14‬ﺃﰊ ﺍﳊﺴﲔ ﻫﻼﻝ ﺑﻦ ﺍﶈﺴﻦ‪ ،‬ﺭﺳﻮﻡ ﺩﺍﺭ ﺍﳋﻼﻓﺔ‪ ،‬ﲢﻘﻴﻖ ﻣﻴﺨﺎﺋﻴﻞ ﻋﻮﺍﺩ‪ ،‬ﺩﺍﺭ ﺍﻟﺮﺍﺋﺪ ﺍﻟﻌﺮﰊ ﺑﺒﲑﻭﺕ‪ ،‬ﺹ ‪.٢٩‬‬
‫‪ 15‬ﺯﺭﻛﻠﻲ‪ ،‬ﺧﲑ ﺍﻟﺪﻳﻦ ‪ ،‬ﺭﺳﺎﺋﻞ ﺍﺧﻮﺍﻥ ﺍﻟﺼﻔﺎ ‪ ،‬ﺝ ‪ ، ١‬ﺹ ‪.٣٠‬‬
‫‪ 16‬ﺍﳌﺎﻭﺭﺩﻱ‪ ،‬ﺍﻟﻔﺮﺍﺀ ‪ ،‬ﺃﰊ ﻳﻌﻠﻰ ﳏﻤﺪ ﺑﻦ ﺍﳊﺴﲔ ‪) ،١٩٨٧ ،‬ﺍﻷﺣﻜﺎﻡ ﺍﻟﺴﻠﻄﺎﻧﻴﺔ(‪ ،‬ﺷﺮﻛﺔ ﻣﺼﻄﻔﻰ ﺍﻟﺒﺎﰊ ﺍﳊﻠﱯ ﻭﺃﻭﻻﺩﻩ ﲟﺼﺮ‪ ،‬ﺹ ‪.١٨٠‬‬
‫‪ 17‬ﺍﳌﺎﻭﺭﺩﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٨١‬‬
‫‪ 18‬ﺍﳌﺎﻭﺭﺩﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٨٥‬‬
‫‪) 19‬ﺳﻨﻦ ﺍﺑﻦ ﻣﺎﺟﻪ‪(٢٢٦٣:‬‬
‫‪ 20‬ﺍﳊﺎﻛﻢ ﺍﻟﻨﻴﺴﺎﺑﻮﺭﻱ‪ ،‬ﺍﳌﺴﺘﺪﺭﻙ ﻋﻠﻰ ﺍﻟﺼﺤﻴﺤﲔ ‪ ،‬ﲢﻘﻴﻖ ﻣﺼﻄﻔﻰ ﻋﺒﺪ ﺍﻟﻘﺎﺩﺭ ﻋﻄﺎ‪ ،‬ﻣﻄﺒﻌﺔ ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻌﻠﻤﻴﺔ ﺑﺒﲑﻭﺕ‪ ،١٩٩٠ ،‬ﻁ‪ ،١‬ﺝ‪ ،٢‬ﺹ ‪٣٦‬‬
‫‪ 21‬ﺍﳌﺎﻭﺭﺩﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٨٥‬‬
‫‪ 22‬ﺍﳌﺎﻭﺭﺩﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.١٨٣‬‬
‫‪ 23‬ﺍﺑﻦ ﺧﻠﺪﻭﻥ‪ ،‬ﺍﳌﻘﺪﻣﺔ‪ ،‬ﺹ ‪.٢٦٣‬‬
‫‪ 24‬ﺯﻋﺘﺮﻱ‪ ،‬ﺩ‪ .‬ﻋﻼﺀ ﺍﻟﺪﻳﻦ‪ ،‬ﺍﻟﻨﻘﻮﺩ ﻭﻭﻇﺎﺋﻔﻬﺎ ﺍﻷﺳﺎﺳﻴﺔ ﻭﺃﺣﻜﺎﻣﻬﺎ ﺍﻟﺸﺮﻋﻴﺔ‪ ،١٩٩٦ ،‬ﺩﺍﺭ ﻗﺘﻴﺒﺔ ﻟﻠﻨﺸﺮ‪ ،‬ﺹ ‪.١٥٨‬‬
‫‪ 25‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.٤٣٨‬‬
‫‪ 26‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.٤٣٩‬‬
‫‪ 27‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.٤٤٣‬‬
‫‪ 28‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.٤٤٥‬‬
‫‪ 29‬ﺍﻟﻘﻠﻘﺸﻨﺪﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.٤٧٠‬‬
‫‪30‬‬
‫‪AIA, Association of International Accountants, May 1996, Web. www.a-i-a.org.uk‬‬
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